#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
Construction and other services necessary for renting of business eligible for CENVAT
Excise Duty

Excise Duty
CENVAT credit on input services utilized for trading activity is not allowable
Excise Duty

Excise Duty
Denial of CENVAT to service receiver alleging issuance of invoice beyond prescribed period unjustified
Excise Duty

Excise Duty
CENVAT Credit on invoice issued by unregistered dealer allowed as receipt of goods not disputed
Excise Duty

Excise Duty
Differential duty demand unsustainable if entire exercise was revenue neutral
Excise Duty

Excise Duty
Duty demand in terms of rule 8 of Valuation Rules unsustainable as higher duty already paid
Excise Duty

Excise Duty
CENVAT Credit on free warranty service provided via dealer duly available to manufacturer
Goods and Services Tax

Goods and Services Tax
Post-GST CENVAT Refunds must be Processed U/s. 142(3) of CGST Act, 2017: HC
Service Tax

Service Tax
CENVAT Credit of only service element available under works contract
Excise Duty

Excise Duty
CESTAT on disallowance of CENVAT Credit attributable to trading activities
Excise Duty

Excise Duty
Manufacturer shall not avail CENVAT Credit if refund claim is filed under Notification No. 41/2007-ST
Excise Duty

Excise Duty
Reversal of Cenvat credit at appellate stage before CESTAT complies notification no. 5/2006-CE
Excise Duty

Excise Duty
Excise duty demand will not sustain if after adjusting Cenvat credit no differential demand arises
Goods and Services Tax

Goods and Services Tax
