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1. CENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - penalty cannot be imposed on such dealer - credit denied to the...

2. The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of...

3. Imposition of penalty u/r 25 of CER - Second stage Dealer - Violation in respect of issuing Invoice - proper invoices were not issued and consequently, there is...

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. 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,...

6. CENVAT Credit - fake invoices - fraudulent availment of CENVAT Credit based on CENVAT invoices issued by certain registered Central Excise Dealers without actual supply...

7. Imposition of penalty u/r 15 of Cenvat Credit Rules, 2004 - Bogus invoices- the appellant has neither taken the credit, nor utilized the credit, whereas he has only...

8. Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no...

9. Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt...

10. Bogus invoices issued to take cenvat credit – Revenue has been able to make out a very good case for fraudulent conduct and issue of paper transactions to avail...

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

12. Cenvat Credit - supplementary invoice, issued by the registered dealer, on which credit was availed by the main appellant are not the document on which such Credit can...

13. Levy of penalty u/r 25 of CER - Penalty on Registered Dealers, Unregistered Dealers and Transporters - Availment of fraudulent credit - issuance of Cenvatable invoices...

14. 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...

15. CENVAT Credit - proper invoices or not - validity of invoices/ bills issued to their office which is unregistered - requirement of Central Excise Registration or ISD...