#CENVAT Credit
Log in to FollowLearn about CENVAT Credit, its eligibility, conditions, documentation requirements, judicial interpretations, and key compliance issues under the erstwhile indirect tax regime.
Excise Duty
Excise Duty
Limitation doesn’t apply as appropriation during pendency of appeal is payment of Excise duty under protest
Excise Duty
Excise Duty
CENVAT Credit Allowed as Supplier Paid Service Tax: Tribunal Sets Aside Denial Due to Missing Challans
Excise Duty
Excise Duty
No Interest on Reversed CENVAT Credit if Non-Utilised Before Reversal: CESTAT Hyderabad
Service Tax
Service Tax
Service Tax Refund Denied as Total Turnover Exceeded ₹10 Lakh Threshold
Service Tax
Service Tax
Extended Limitation Invalid as No Suppression Proven in Service Tax Case: CESTAT Kolkata
Excise Duty
Excise Duty
Penalty Upheld for Invoice Without Supply Due to Evidence of Paper Transactions
Service Tax
Service Tax
Service Tax Demand Set Aside as Extended Limitation Invoked Without Evidence of Suppression
Excise Duty
Excise Duty
CENVAT Credit Allowed Due to Expansion Not Being Equivalent to Factory Setup
Service Tax
Service Tax
CENVAT Credit Allowed—No Proof Services Not Received Despite Invalid Supplier Addresses
Excise Duty
Excise Duty
Rule 6(3A) reversal doesn’t apply to credit exclusively used in manufacture of dutiable goods
Excise Duty
Excise Duty
Proportionate CENVAT Reversal Treated as Separate Records; Full Credit Demand Set Aside: CESTAT Mumbai
Excise Duty
Excise Duty
CENVAT Credit Allowed as Delivery Terms Establish Buyer’s Premises as Place of Removal
Excise Duty
Excise Duty
CENVAT Credit Allowed as Storage Tanks Used for Providing Output Services
Excise Duty
Excise Duty
