#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 eligible on Repair & Maintenance services during Warranty Period
Excise Duty
Excise Duty
Cenvat Credit of fuel and oil contained in ship imported for breaking purpose duly available
Excise Duty
Excise Duty
Definition of ‘input service’ u/s. 2(l) of CCR doesn’t exclude re-insurance service
Excise Duty
Excise Duty
Cenvat Credit eligible on materials used in manufacture of storage tank & pollution control equipment
Custom Duty
Custom Duty
Limitation period is to be calculated from date of amendment when Bill of Entry is amended
Custom Duty
Custom Duty
Exemption under 30/2004-CE not available if new conditions under notification not satisfied
Excise Duty
Excise Duty
Benefit of notification 4/2006-CE not available to match splints as power used in its manufacture
Service Tax
Service Tax
Non-reflection of Cenvat Credit in ST-3 return not a ground to deny refund of unutilized credit
Excise Duty
Excise Duty
Rejection of input service credit distributed by ISD on pretext that invoice doesn’t contain all particulars unjustified
Excise Duty
Excise Duty
CESTAT allows transfer of cenvat credit balance to lessee unit
Service Tax
Service Tax
Mere allegation of suppression cannot take the place of proof
Service Tax
Service Tax
Revenue cannot deny Cenvat Credit without proving that activity has no nexus with output services
Excise Duty
Excise Duty
In absence of discrepancy in Stock of Raw Material allegation of Irregular CENVAT Credit is invalid
Service Tax
Service Tax
