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Bombay High Court Allows Interest on Delayed Refund of CENVAT Credit Under Section 11BB of Central Excise Act, 1944. Petitioner entitled to interest from expiry of three months from date of refund application till actual refund.

The petitioner, Qualcomm India Private Limited, a company incorporated under the Companies Act, 1956, is engaged in providing support services to its ...

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Bombay High Court Allows Writ Petition Challenging Inaction on GST Registration Cancellation Application — Failure to Consider Application Within Statutory Period Violates Principles of Natural Justice and Section 29 of CGST Act, 2017.

The petitioner, Heritage Lifestyles and Developers Private Limited, a company incorporated under the Companies Act, 1956, filed a writ petition before...

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Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

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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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High Court Allows Assessee's Appeal in Modvat Credit Dispute — Capital Goods Credit Denial Set Aside. Rule 57Q of Central Excise Rules, 1944 interpreted to allow credit on capital goods used in manufacture of final products, even if not directly used in the manufacturing process.

The appellant, M/s. Reliance Industries Ltd., is engaged in the manufacture of various chemical products at its Hazira Manufacturing Complex. The comp...

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High Court of Karnataka Allows Appeal Against CESTAT Order in Service Tax Case — Limitation Bar Not Applicable. The court held that the Tribunal erred in dismissing the appeal on limitation grounds when the appeal was filed within the prescribed period under Section 85 of the Finance Act, 1994.

The petitioner, M/s. Practice Strategic Communications India Private Limited, a company providing management services, was issued a show cause notice ...

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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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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...