#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 rendered by appellant in J&K were exempted services
Goods and Services Tax

Goods and Services Tax
ITC cannot be denied for charge by seller at Higher than specified rate
Service Tax

Service Tax
Cenvat credit on outdoor catering activity and rent-a-cab services
DGFT

DGFT
Drawback on deemed supplies under FTP
Excise Duty

Excise Duty
EOU entitled to Cenvat Credit Refund in respect of goods sold to SEZ units
Income Tax

Income Tax
Cenvat credit on motor vehicles– No need for exclusive use in listed services
Excise Duty

Excise Duty
Cenvat credit allowable on courier service used for sell of goods
Income Tax

Income Tax
Reversal not required by Restaurants and Outdoor Caterers under Rule 6(3) of Cenvat Credit Rules, 2004
Service Tax

Service Tax
Provisions in Cenvat Credit Rules 2004 regarding reversal of credit
Excise Duty

Excise Duty
Cash refund of unutilized credit impermissible on closure of business
Excise Duty

Excise Duty
No denial of Cenvat Credit for mere procedural lapse: CESTAT
Service Tax

Service Tax
Cenvat Credit not reversible in absence of Physical removal of capital goods
Excise Duty

Excise Duty
Cenvat credit on maintenance charges for common area of business premises
Goods and Services Tax

Goods and Services Tax
