#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
Supreme Court dismissed the SLP on grounds of delayed filing
Service Tax

Service Tax
Option Under Rule 6(3)(ii) of Cenvat Credit Rules Mandates Compliance with Payment Obligations
Excise Duty

Excise Duty
Appeals pending in CESTAT allowed if order not passed within one year of SCN
Excise Duty

Excise Duty
CENVAT Credit of fuel oil in engine room of ship imported for breaking is available
Service Tax

Service Tax
Cenvat Credit availment on debit note allowed as it covered all requisite particulars: CESTAT Allahabad
Excise Duty

Excise Duty
CENVAT credit can be claimed for telecom infrastructure: SC
Excise Duty

Excise Duty
Supreme Court Ruling on CENVAT Credit for Telecom Towers and PFBs
Service Tax

Service Tax
Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible
Service Tax

Service Tax
Rejection of Service Tax Refund Under Section 142(8) of CGST Act Not Justified: CESTAT Chennai
Service Tax

Service Tax
Extended Limitation Period Not Applicable for Revenue’s Change of Opinion: CESTAT Hyderabad
Excise Duty

Excise Duty
Cenvat Credit Allowed for Surplus Electricity Used in Manufacturing Dutiable Goods in another unit
Excise Duty

Excise Duty
CENVAT on transportation costs to buyer’s premises not admissible as costs not included in assessable value
Service Tax

Service Tax
Unutilized Cenvat credit can be adjusted against Service Tax demands under GST regime
Excise Duty

Excise Duty
