Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

CENVAT Credit on the basis of invoices which were not in their ...

Case Laws     Central Excise

February 23, 2016

CENVAT Credit on the basis of invoices which were not in their name - if the Appellant availed the credit on the basis of the invoices issued by the ISD, the Adjudicating authority cannot deny the credit - AT

View Source

 


 

You may also like:

  1. Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC

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

  3. Territorial Jurisdiction of the Commissioner to issue the SCN - Input service Distributor (ISD) - These units (availing credit passed by ISD) file returns which show,...

  4. CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit...

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

  6. CENVAT Credit - input service distributor (IDS) - an ISD is authorized to distribute the Cenvat credit of service tax only to its own unit and not to the job worker - a...

  7. 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,...

  8. Refund of accumulated Cenvat credit - documents are not in the name of the appellant - appellant has taken credit on the basis of invoices issued by ISD and therefore...

  9. Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD - issuance of Invoice or Debit/Credit Note - Outward Taxable Supplies or not - A combined reading of...

  10. 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)...

  11. The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the...

  12. 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...

  13. Cenvat Credit - invoices which are computerised invoices have been down loaded through the internet - Cenvat credit is not to be denied on the basis of computer...

  14. CENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable...

  15. CENVAT Credit - Invoices in the name of other company wrongly - later corrected on the basis of letter - appellant is legally entitled for the CENVAT credit on all the...

 

Quick Updates:Latest Updates