CENVAT credit was denied on ISD invoices for not containing ...

CENVAT credit allowed on ISD invoices sans prescribed details; splitting tax permissible. Credit distribution to units okayed as per HC ruling. Demand & penalty set aside.

Case Laws Central Excise

July 27, 2024

CENVAT credit was denied on ISD invoices for not containing prescribed particulars u/r 4A of Service Tax Rules, 1994. The appellant had availed credit by splitting service tax, education cess, and secondary higher education cess, which was held permissible as per Notification No. 10/2007-CE (NT). Regarding availment of credit on ISD invoices without receiving input services, it was held following Karnataka High Court's decision that the assessee is entitled to distribute CENVAT credit on input services to manufacturing or other units providing output services. The appellant was eligible for availing the credit, and the demand and penalty were set aside. The appeal was allowed.

View Source

← Previous Next →

CENVAT credit was denied on ISD invoices for not containing ...

CENVAT credit allowed on ISD invoices sans prescribed details; splitting tax permissible. Credit distribution to units okayed as per HC ruling. Demand & penalty set aside.

Case Laws Central Excise

July 27, 2024

You may also like:

CENVAT credit - duty paying invoices - ISD - No errors have been found in any of the invoices and audit found the wanting details. As required, the requisites of the ISD...

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...

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

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

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

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

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

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)...

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...

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,...

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

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

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

CENVAT credit - The non registration of the Head office as ISD and the distribution of the credit on documents other than bills/invoices can be considered as procedural...

Cenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - credit allowed on all the...

Quick Updates: