#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
Refund rejected in absence of proof of availability of credit amount till debit of claim amount
Service Tax
Service Tax
Order unsustainable as passed without considering relevant evidence
Service Tax
Service Tax
Person supplying main supply on principal-to-principal basis cannot be intermediary
Excise Duty
Excise Duty
Provisions of Rule 3(5)(B) of CCR, 2004 not attracted in case of a general provision
Service Tax
Service Tax
Cenvat credit eligible on cab service wherein travel date is prior to 01.04.2011
Service Tax
Service Tax
Refund claim u/r 5 of CCR, 2004 cannot be denied on the ground of no nexus between the input service and output service exported
Excise Duty
Excise Duty
Provisions of rule 6(3) of CCR doesn’t apply in case of by-products
Excise Duty
Excise Duty
Freight not includible in transaction value as sale take place at factory gate
Excise Duty
Excise Duty
Rule 6 of CCR, 2004 doesn’t apply to waste produced during manufacturing process
Excise Duty
Excise Duty
Cenvat credit of service tax paid on outward GTA service – CESTAT directs Commissioner (Appeals) to decide afresh
Service Tax
Service Tax
Refund on input services like club service, AC restaurant service, mandap keeper services etc. allowed
Excise Duty
Excise Duty
Cenvat Credit eligible on duty paid on import through utilization of DEPB scrips
Service Tax
Service Tax
Refund of cenvat credit on Business Services and Club Membership was allowable without having nexus between Input and Output Services
Excise Duty
Excise Duty
