#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 claim cannot be rejected as time-barred considering date of re-submission of refund claim
Excise Duty

Excise Duty
Cenvat Credit to purchaser cannot be denied on mere allegation of non-existence of seller
Excise Duty

Excise Duty
Cenvat Credit eligible on Computer Server & Housekeeping Services at office
Excise Duty

Excise Duty
No one-to-one requirement correlation to claim Cenvat Credit
Excise Duty

Excise Duty
Providing blank LRs for passing of fraudulent cenvat credit- CESTAT upheld Penalty
Excise Duty

Excise Duty
Interest eligible on refund of excess reversal of cenvat credit if not sanctioned within 3 Months of application
Excise Duty

Excise Duty
CENVAT credit eligible on Freight, if included in assessable value & not separately charged
Excise Duty

Excise Duty
‘Welding electrodes’ eligible for MODVAT credit
Excise Duty

Excise Duty
Cenvat credit admissible even if windmill is not located inside factory premises
Excise Duty

Excise Duty
Cenvat credit eligible on steel items used to set up Sponge Iron Plant for manufacture of final products
Excise Duty

Excise Duty
Disputed Cenvat Credit claim of Assessee cannot be denied by mechanically invoking 6% Rule
Excise Duty

Excise Duty
Period of limitation doesn’t apply to refund claim of amount reversed under protest
Excise Duty

Excise Duty
CESTAT Allows Refund of unutilized cenvat credit of EC. & SHEC on 30/06/2017
Service Tax

Service Tax
