Home Highlights November 2012 Year 2012 This

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1. Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -...

2. Error in payment of service tax - service tax registration number of another unit used wrongly - merely because the service tax paid under different registration but by...

3. Input tax credit (ITC) - Air Conditioned Stage Carriage - There is no exclusion of services from other taxable persons in the same line of business from this condition,...

4. Denial of CENVAT Credit - absence of registration number of service provider - said defect is a rectifiable defect - credit allowed - AT

5. Denial of Cenvat credit – credit cannot be denied on the input service on the mere ground of non-mention of registration number in the invoices - stay granted on this count - AT

6. Credit of service tax for the period prior to the date of registration allowed - AT

7. Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...

8. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

9. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

10. CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

11. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

12. CENVAT Credit - service tax paid by them prior to registration with the Department - the service tax registration was not mandatory for refund of accumulated CENVAT...

13. CENVAT Credit - Service rendered or not - recovery of service tax / credit from the Input Service Distributor (‘ISD’) - Duty demand consequent to denial of credit cannot...

14. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

15. Waiver of pre-deposit - Cenvat Credit - authorised service stations - cenvat credit of service tax paid on post sale service - prima facie credit is available - AT