Home Highlights December 2015 Year 2015 This

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1. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

2. Cenvat credit for service tax paid on 'management fee' and 'common sharing of Head office services' - invoices from the service provider were not in the prescribed...

3. 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...

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

5. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

6. Cenvat credit on various input services - registration number of service provider not indicated in the invoices - invoices issued by the service provider in the name of...

7. CENVAT credit - denial on the ground that the address of the service provider given in the invoice is not their registered address as per the Registration Certificate -...

8. 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

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

10. Denial of service tax credit - service tax registration numbers of the suppliers are not available on invoices – rectifiable mistake - credit allowed - AT

11. 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,...

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

13. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

14. CENVAT credit - denial on the ground that invoices issued by service provider do not contain STP code of the service provider - the availment of the said credit on the...

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