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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

CENVAT Credit - proper invoices or not - validity of invoices/ ...


CENVAT Credit Validity: Registration Not Required for Address on Invoices; ISD Not Mandatory for Credit Distribution.

November 21, 2020

Case Laws     Service Tax     AT

CENVAT Credit - proper invoices or not - validity of invoices/ bills issued to their office which is unregistered - requirement of Central Excise Registration or ISD Registration for availing CENVAT credit on the invoices issued on a different address - There is no law that prescribes that the only way to distribute CENVAT credit is registering as an ISD. - AT

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