#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
Assessee entitled to refund of unutilized Cenvat credit of Education and S&H Education Cess
Excise Duty

Excise Duty
Exemption Notification No. 30/2004-CE is not an absolute exemption
Excise Duty

Excise Duty
Cenvat Credit balance will not lapse only if product is exempted conditionally
Excise Duty

Excise Duty
Cenvat Credit lapse only if product is exempted absolutely under Section 5A of Central Excise Act
Excise Duty

Excise Duty
Department cannot raise demand without examining reversal of Cenvat credit & calculating proportional credit
Excise Duty

Excise Duty
Bar of Cenvat credit lapse not applies to conditional exemption – Rule 11(3)
Service Tax

Service Tax
Treating Advance Amount as Security Deposit – Invocation of extended period of limitation valid
Excise Duty

Excise Duty
Demand for Cenvat credit cannot be raised based on bald SCN
Excise Duty

Excise Duty
Cenvat credit cannot be denied for use of prime quality materials for manufacture of final products
Excise Duty

Excise Duty
CESTAT allows Cenvat Credit of Input Services used for Removal & Disposal of Fly Ash
Excise Duty

Excise Duty
Refund claim not to be filed for suo motu credit of Cenvat reversed earlier
Excise Duty

Excise Duty
Cenvat Credit not eligible on Rent-a-Cab service if Assessee not in business of renting vehicles
Excise Duty

Excise Duty
Penalty cannot be imposed under Rules 26 of Central Excise Rules, 2002 on employee of Company
Service Tax

Service Tax
