#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
Cenvat Credit admissible on input service used for creation of storage facilities for inputs outside the premises in relation to manufacture of goods
Excise Duty

Excise Duty
Rule 6 of Cenvat Credit Rules applicable only to Manufactured Goods
Excise Duty

Excise Duty
CENVAT Credit on Inputs used in Fabrication of ‘Clean Room’ eligible to Pharma Companies
Custom Duty

Custom Duty
Cenvat Credit cannot be denied on mere Presumptions
Service Tax

Service Tax
CENVAT credit on reinsurance services for insuring business risks allowable
Service Tax

Service Tax
Certificate of CA or Bank sufficient to establish Linkage between FIRC & Export Invoice
Service Tax

Service Tax
Department cannot force Assessee to Reverse Credit Merely for non-Intimation made under rule 6 of CCR
Excise Duty

Excise Duty
Cenvat Credit Can’t be Denied for Export of Exempted goods Outside India
Service Tax

Service Tax
CENVAT credit admissible for construction/setting up of landfill
Service Tax

Service Tax
Cenvat credit when portion of output service not liable to service tax
Income Tax

Income Tax
In a tax neutral exercise, no addition towards unutilized CENVAT credit is warranted
Excise Duty

Excise Duty
CESTAT explains exercise of Option under Cenvat Credit Rule 6(3)(i)
Service Tax

Service Tax
No Service Tax on Commission or Agency Fee remitted to entities for handling Vessels outside India
Excise Duty

Excise Duty
