Home Highlights April 2014 Year 2014 This

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

2. 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...

3. Cenvat Credit - Debit Note - Duty paying document - Rule 9 of CCR - appellant cannot be denied benefit of Cenvat credit without finding no deposit of service tax by...

4. 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...

5. 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

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. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

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. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

10. Refund - input services - duty paying documents - so long as the documents (debit notes) reveal the essential details like registration no service provided, service...

11. Cenvat Credit - eligible input services - input services were used for creating immovable property - benefit of canvat credit allowed - credit taken on debit notes are...

12. 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...

13. Duty paying document - CENVAT credit taken on debit notes - documents specified under Rule 9 (1) - credit allowed - AT

14. 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.

15. Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT