Tag: cenvat credit
For imported goods, it is impossible to claim CENVAT credit and hence custom duty exemption can not be denied. Supreme Court dismissed SLP In a recent order, Hon’ble Supreme Court has dismissed Special Leave Petition (SLP) of the Custom/Excise Department against the order of the CESTAT holding that …
CENVAT credit of service tax paid on transport of goods from place of removal to the buyer’s premises – Supreme Court admits SLP ABCAUS Case Law CitationABCAUS 3421 (2020) (11) Important case law relied upon by the parties:CCE vs Ispat Industries Ltd 2015 (324) ELT 670 (SC)CCE vs …
Interest u/s 11BB of Central Excise Act 1944 payable even for delayed refund of Unutilized CENVAT credit under Rule 5 of the CENVAT Credit Rules & Notification dated 18.6.2012 – High Court ABCAUS Case Law Citation: ABCAUS 2826 (2019) (03) HC Important Case Laws Cited/relied upon by the …
Cenvat credit on inputs lost during storage upheld by High Court as the Revenue in a similar case was not successful before the Supreme Court ABCAUS Case Law Citation: ABCAUS 2239 (2018) (03) HC The Excise Department had preferred the instant appeal before the High Court under Section …
Non-transition utilization of disputed or blocked CENVAT credit-CBEC Directions Circular No. 33/07/2018-GST F. No. 267/67/2017-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, dated the 23rd Feb., 2018 Directions under Section 168 of the CGST Act regarding non-transition of …
CESTAT erred in granting Cenvat Credit on Boiler Structure on the basis of CBEC Circular-High Court ABCAUS Case Law Citation: ABCAUS 2208 (2018) (02) HC The Commissioner Central Excise (Revenue) had filed an appeal under Section 35-G of Central Excise Act, 1944 read with Section 174 of Central …
Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises not admissible-Supreme Court ABCAUS Case Law Citation: ABCAUS 2189 (2018) (02) SC The Issue: The main issue involved in the present case was with regard to the admissibility of …
