Search Results for "CENVAT Credit"

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Bombay High Court Dismisses Appeal in Cenvat Credit Case — Clarificatory Amendment Retrospective. Removal of capital goods without use triggers credit reversal under Rule 3(5) of Cenvat Credit Rules, 2004.

The appellant, M/s. Betts India Pvt. Ltd., filed an appeal against the order of the Commissioner of Central Excise (Appeals) confirming the demand for...

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Karnataka High Court Allows Revision of GST TRAN-1 to Claim Transitional Credit Due to Technical Glitch. Petitioner permitted to file revised FORM GST TRAN-1 under Section 140(8) of CGST Act, 2017 to correct inadvertent error in transferring credit to branch.

The petitioner, M/S Atria Convergence Technologies Ltd, a public limited company registered under the Companies Act, 1956 and the Central Goods and Se...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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High Court Remands Rebate Claim to Revisional Authority in Central Excise Case Due to Erroneous Assumption. Revisional Authority Allowed Rebate Despite Allegations of Fraudulent Cenvat Credit by Manufacturer.

The Union of India filed a writ petition under Article 226 of the Constitution challenging an order dated 9 February 2010 passed by the Revisional Aut...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Credit Case for Residential Colony Services. Services for repair, maintenance and civil construction in factory residential colony are 'input service' under Rule 2(l) of CENVAT Credit Rules, 2004.

The Revenue filed an appeal against the order of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai dated 4-12-2007, raising the qu...