#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
Capital Goods in Marine Terminal Facility Area Eligible for CENVAT Credit: CESTAT
Service Tax

Service Tax
CENVAT Credit of Service Tax Paid Under Reverse Charge Mechanism is allowed
Excise Duty

Excise Duty
Duty demand unsustainable as activity of fitting power lens into frames doesn’t amount to manufacture
Service Tax

Service Tax
Cenvat Credit on inputs used in manufacture of product which is further utilized for manufacture of dutiable final product allowed
Excise Duty

Excise Duty
Confirmation of duty demand unjustified in absence of any loss of revenue
Excise Duty

Excise Duty
Cenvat Credit Eligibility Cannot Be Challenged During Refund Claim if Not Questioned During Availment and Utilization
Goods and Services Tax

Goods and Services Tax
Refund of IGST paid on exported goods being zero-rated supplies admissible as excess drawback repaid
Excise Duty

Excise Duty
Demand of 5%/6%/10% on value of exempted clearances unwarranted as proportionate credit reversed
Service Tax

Service Tax
Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent
Excise Duty

Excise Duty
Rule 6 of CCR Not Applicable as Nil duty rate on Honey not makes it exempt
Excise Duty

Excise Duty
CESTAT Rules Denial of Interest on Cenvat Credit Refund After 3 Months Not Legal
Custom Duty

Custom Duty
Cenvat Credit Can Be Used for Excise Duty on Finished Goods or Indigenous Inputs
Excise Duty

Excise Duty
Extended period not invocable as wrong assessment not pointed out during scrutinizing return
Service Tax

Service Tax
