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1. CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

2. Denial of benefit of Cenvat credit - Service Tax paid by way of supplementary invoice – prima facie credit not to be denied - AT

3. 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...

4. Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

5. Denial of CENVAT Credit - input services on the strength of supplementary invoices - It is the first time that CENVAT credit rules made distinction between the Invoice...

6. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

7. CENVAT Credit - duty paying documents - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid.

8. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

9. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

10. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

11. 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

12. Cenvat credit eligibility on service tax paid by appellants on invoices issued by automobile dealers examined. Department alleged dealers provided insurance services...

13. 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...

14. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

15. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...