Home Highlights December 2013 Year 2013 This

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1. Validity of debit notes issued by the service providers for availing cenvat credit - debit notes are valid documents for availing cenvat credit, if the same contained...

2. CENVAT credit - the debit note containing all the details as required under the rule 9(2) of Cenvat Credit Rules, 2004 is valid documents for the purpose of taking...

3. CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT

4. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

5. Documents for availing Cenvat - debit notes/challans - matter remanded for verifying whether debit notes/challans contained the necessary details.... - AT

6. CENVAT Credit - duty paying documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of...

7. CENVAT Credit - Debit notes - when the debit note contains all the particulars which are required to be mentioned in an invoice, just because the document is titled...

8. CENVAT Credit - duty paying invoices - the debit notes contains all the details which are required under Rule 9 and therefore they are valid documents for claiming CENVAT credit.

9. CENVAT Credit availed based on the debit note - A perusal of Annexure-3, which is the so-called debit note, which is placed on record, reveals that it does not contain...

10. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

11. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

12. Cenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - All the details of the service provided is recorded in the debit...

13. Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to...

14. Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to...

15. Payment of Service tax was not made through challan instead the payment was made through debit entry in the Cenvat credit account - cenvat credit allowed on the basis of...