Cenvat credit rules allow duty and service tax credit on qualifying inputs and services for use in manufacture or output service provision. CENVAT credit permits manufacturers and providers of output services to take credit of specified excise duties and service tax on inputs, capital goods and input services used in or in relation to manufacture of final products or provision of output services. Credit eligibility, timing and utilization rules prescribe when credit may be availed, limitations on use (including duty specific restrictions), documentation and return filing requirements, conditions for distribution by input service distributors, treatment for job work and storage outside factory, and recovery, refund and penal consequences for wrongful availment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cenvat credit rules allow duty and service tax credit on qualifying inputs and services for use in manufacture or output service provision.
CENVAT credit permits manufacturers and providers of output services to take credit of specified excise duties and service tax on inputs, capital goods and input services used in or in relation to manufacture of final products or provision of output services. Credit eligibility, timing and utilization rules prescribe when credit may be availed, limitations on use (including duty specific restrictions), documentation and return filing requirements, conditions for distribution by input service distributors, treatment for job work and storage outside factory, and recovery, refund and penal consequences for wrongful availment.
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