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Bangalore CESTAT Rules On CENVAT Credit

Published on Wed, Sep 24,2014 | 21:15, Updated at Mon, Sep 29 at 18:31Source : Moneycontrol.com 

This EY Tax alert gives an update on the recent order passed by Bangalore CESTAT in which the Tribunal decided on nearly 192 cases in a batch, by common order involving issues relating to refund of CENVAT credit under Rule 5 of the CENVAT Credit Rules, 2004 (CCR). Issues dealt with in the order include eligibility of input service, denial of CENVAT credit on the basis of nexus and its correctness, non-fulfilment of conditions contained in the notification prescribing conditions, limitations and safeguards in relation to refund claims, defects in documents etc.  

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Attachments : EY Tax_Alert_on_Bangalore_CESTAT_Rule_5_Refund_order.pdf
 
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