#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.
Service Tax

Service Tax
Cenvat Credit utilisation for payment of service tax is permissible: CESTAT
Service Tax

Service Tax
Availment of Cenvat Credit and refund thereof doesn’t require registration of premises
Excise Duty

Excise Duty
No Cenvat Credit for Employee Commute Bus Charges: CESTAT
Excise Duty

Excise Duty
Payment of 5%/10% of value of exempted goods unjustified as proportionate credit reversed
Income Tax

Income Tax
Cenvat credit left on closure of manufacturing unit allowable as deduction u/s 37(1)
Excise Duty

Excise Duty
Cenvat available on naphtha used for generation of electricity which is consumed within factory
Excise Duty

Excise Duty
Demand of 10%/6%/5% on value of exempted goods not sustained as proportionate cenvat credit reversed
Excise Duty

Excise Duty
Recovery mechanism of Rule 3(5B) of Cenvat Credit Rules is Effective from 01.03.2013
Service Tax

Service Tax
Cenvat credit eligible on input Services for Providing Output Service & Business Activities Unless Excluded
Service Tax

Service Tax
Refund of unutilized Cenvat Credit admissible for export without payment of service tax
Excise Duty

Excise Duty
Payment of 10% of value of exempted goods not enforceable after proportionate reversal of Cenvat Credit
Excise Duty

Excise Duty
Cenvat Credit Allowed for SMS Plant Installation Under ‘Modernization, Renovation or Repair’
Service Tax

Service Tax
CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service
Service Tax

Service Tax
