#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
CENVAT Credit not deniable alleging supplier not liable to pay duty
Excise Duty

Excise Duty
Denial of CENVAT credit merely because invoice didn’t mentioned event details is unjustified
Excise Duty

Excise Duty
Assessee can discharge duty by utilizing Cenvat Credit – Rule 8 (3A) is ultra vires
Excise Duty

Excise Duty
Benefit of Notification 67/1995-CE cannot be denied if appellant is fulfilling requirement of Rule 6 of Cenvat Credit Rules
Service Tax

Service Tax
Whether interest on Cenvat credit wrongly availed but not utilized is payable?
Excise Duty

Excise Duty
No restriction on utilization of Cenvat credit during default period: CESTAT Kolkata
Excise Duty

Excise Duty
Value of bought out items supplied with manufactured goods not includible in assessable value
Excise Duty

Excise Duty
Suo motu availment of Cenvat Credit reversed during Litigation: CESTAT Remands Matter back to adjudicating authority
Excise Duty

Excise Duty
CESTAT upheld denial of Cenvat Credit on failure to produce evidence in support of job work claim
Excise Duty

Excise Duty
When demand itself is not sustainable, penalty cannot be imposed
Service Tax

Service Tax
CENVAT Credit refund cannot be denied without Issuing SCN
Excise Duty

Excise Duty
Cenvat Credit Rules 3(7)(a) applies if duty has been paid at concessional rate
Excise Duty

Excise Duty
Cenvat Credit eligible to Manufacturer on Scrap imported, Sold & Repurchased
Service Tax

Service Tax
