CESTAT upheld appellant's entitlement to CENVAT credit despite ...

CESTAT Restores CENVAT Credit Despite Challan Number Errors, Rules Technical Discrepancies Cannot Override Substantive Benefits.

January 27, 2025

Case Laws Service Tax AT

CESTAT upheld appellant's entitlement to CENVAT credit despite typographical errors in challan numbers noted in AG Audit report and show cause notice. The Tribunal emphasized that CENVAT credit scheme, being beneficial legislation, cannot be denied on technical grounds. The manually maintained Service Tax Payable and Credit Registers, duly signed by authorized representatives, were deemed valid documentation as no statutory mandate exists for electronic record-keeping. The discrepancy in challan numbers (28067 vs. correct number, and 29936 vs. 29935) were ruled as mere clerical errors. The Tribunal concluded that procedural irregularities cannot override substantive benefits when taxpayer presents adequate supporting evidence. Appeal allowed with CENVAT credit restored.

View Source

← Previous Next →

CESTAT upheld appellant's entitlement to CENVAT credit despite ...

CESTAT Restores CENVAT Credit Despite Challan Number Errors, Rules Technical Discrepancies Cannot Override Substantive Benefits.

January 27, 2025

Case Laws Service Tax AT

You may also like:

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,...

Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

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 -...

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

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...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

Cenvat Credit - impact of subsequent decision of apex court - Rule 14 of Cenvat Credit Rules, 2004 provided for recovery of irregularly availed Cenvat credit and it is...

CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved...

CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

CENVAT Credit - additional duty of customs paid - In fact, Hindustan Zinc had paid additional duty of customs by availing the benefit under serial number 122A/123 of the...

Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

Quick Updates: