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1. CENVAT Credit - there is no requirement in the rules that the invoice number should be printed on the invoice - The only requirement is that invoice should be serially...

2. CENVAT Credit - duty paying invoices - Serial numbers instead of printed, were hand-written - Credit cannot be denied.

3. CENVAT Credit - duty paying invoices - rejection for the reason that invoices of input service bear handwritten serial number - merely for the for the said discrepancies...

4. CENVAT credit - duty paying invoices - hand written serial numbers - The invoice should bear serial numbers, however, there is no mention in the rules that the invoice...

5. Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -...

6. Cenvat credit admissibility on the basis of invoice on which serial number is hand-written - credit allowed - AT

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. Cenvat Credit on the basis of invoices having hand-written serial numbers cannot be denied to the Appellant. - AT

9. CENVAT credit on invoices issued by Authorized Service Stations (ASS) - Department contended that appellant's name was stamped/handwritten by themselves on these...

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

11. Denial of CENVAT Credit - Manual numbering of invoices and not by franking machine - in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004, credit allowed - AT

12. Cenvat Credit - duty paying document - input services - sr. no was not pre-printed but hand written on Invoice - pre-printed of the invoices are required - stay granted...

13. CENVAT Credit - Inability to produce original invoices - appellant has wrongly availed the CENVAT Credit without an invoice prescribed under Rule 9(1)(f) of the CENVAT...

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

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