#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
Operational or administrative assistance or infrastructural support falls within Business Support Service
Excise Duty

Excise Duty
Absence of Fraud or Willful Misstatement Nullifies Penalty u/s 11AC
Excise Duty

Excise Duty
EOU clearing input to DTA after availing benefit of notification 52/2003-CUS has to pay duty by cash only
Service Tax

Service Tax
Formula under rule 6(3A) includes only total CENVAT Credit on common input services
Excise Duty

Excise Duty
CENVAT lying in balance on conversion of EOU to DTA unit is transferable to DTA unit
Excise Duty

Excise Duty
CENVAT on inputs used in manufacture of Rerolled products is duly available
Excise Duty

Excise Duty
Courier Agency, Exhibition, Insurance & Internet Services qualifies for Cenvat credit
Service Tax

Service Tax
Celling of CENVAT rule 6(3)(c) not apply to capital goods & services specified under rule 6(5)
Service Tax

Service Tax
Demand without identifying common inputs used for taxable & exempted service is unsustainable
Service Tax

Service Tax
Rejection of SVLDR Scheme because of unreasonable errors is unsustainable
Service Tax

Service Tax
Refund of CENVAT credit pertaining to the period prior to registration cannot be denied
Service Tax

Service Tax
Extended period invocable only if there is suppression of facts with intent to evade tax
Service Tax

Service Tax
Denial of CENVAT Credit due to procedural irregularities/lapses is unsustainable
Excise Duty

Excise Duty
