CENVAT Credit of duty paid on the inputs and input services
under Rule 6(1) of CENVAT Credit Rules, 2004 used in the
manufacture ... returns since the cross utilization of
credit of input and input service is permissible and the Cenvat Credit on
input, capital goods and input services
amount of the balance CENVAT Credit/carried
forward CENVAT Credit amounting to Rs.8,58,373/-
pertaining to CENVAT Credit of excise duty ... submitted that the petitioner is entitled
to get credit of the CENVAT/Input Tax Credit as per
the provisions of Section
availment of credit both
for input and input services for manufacture of exempted
goods.
ii) When input and input services credit are availed for
excisable ... less quantity of input of
input services as whether the LPG then or otherwise. The
quantum of input and input services will not get reduced
October2007. The assessee was
procuring the inputs/input servvices on payment of
duty and availing the CENVAT credit in terms of Rule ... required to reverse the credit,
in respect of input lying in stock; input in
process and input contained in finished goods which
is lying
give credit to the petitioner No.1 with respect of input credit
(CENVAT Credit) of an amount of Rs.1,59,55,594/ and restrain ... hereto and to give credit to the
petitioners with respect of input credit (CENVAT Credit) of an amount
11513/2019 JUDGMENT
to February, 2006 was taken as Cenvat input
tax credit by the petitioner in March, 2006
which was reflected in the Cenvat ... taking Cenvat credit of service tax paid on
input services because the Cenvat credit
taken in the month of March, 2006 was
actually in respect
case, the CESTAT was
justified in holding that Cenvat credit on
inputs and input services used in the power
plant, can be availed ... Cenvat Credit Rules so as to
prevent the cascading effect of duty. Cenvat Credit
is availed in respect of duty paid on the inputs used
applicant company was a registered
dealer and had availed Input Tax Credit of the accumulated
CENVAT credit as of 30.06.2017. The writ applicant ... availment of benefit of Input Tax Credit upon the accumulated
CENVAT credit as of 30.06.2017, applied for the same by filing
declaration FORM TRAN
data are not sustainable?
(d) Whether the assessee can avail CENVAT
credit on inputs even when the declared in the
documents on the strength ... received
only invoices of inputs from various parties without
actual purchase/receipt of the inputs and vailed
ineligible Cenvat credit. They had also issued only
Finance Act,
1994 (32 of 1994), in respect of inputs and input services received
on or after the appointed day."
2 The amended Section ... SHEC in the GST regime, which was levied on the
inputs, capital goods and inputs services used in the manufacture of
excisable products, which were
