#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
Services provided to J&K are outside the purview of service tax
Excise Duty
Excise Duty
Manual plastic scrap segregation from rest of scrap not amounts to manufacture or production
Excise Duty
Excise Duty
Procedural lapse in Rule 7 of CCR, 2004 cannot be ground to deny substantial benefits of cenvat credit
Service Tax
Service Tax
Towers, shelter and parts thereof are eligible for CENVAT Credit under capital goods
Service Tax
Service Tax
Cenvat credit admissible on expansion of existing Jetty
Service Tax
Service Tax
Options under Rule 6(2) & 6(3) of CENVAT Credit Rules cannot be availed simultaneously
Service Tax
Service Tax
Denial of Cenvat on input services like car hire charges, travel expenses, insurance charges, etc. not maintainable
Service Tax
Service Tax
One-to-one co-relation not required for taking Cenvat credit under rule 3 of CCR, 2004
Excise Duty
Excise Duty
Discharge of automobile cess effaces coverage of rule 6 of CCR, 2004
Excise Duty
Excise Duty
Cenvat credit not deniable as services settled to be eligible input service
Excise Duty
Excise Duty
Denial of cenvat credit of towers used to rendering telecommunication service beyond limitation period unsustainable
Excise Duty
Excise Duty
Demand under rule 6(3)(i) of CCR, 2004 unsustainable as duty already paid on clearance value
Excise Duty
Excise Duty
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Excise Duty
Excise Duty
