Home Highlights May 2013 Year 2013 This

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

2. 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

3. Cenvat credit on services rendered to head office - Input Service Distributor - HO has not issued any invoice - appellants are eligible for the credit - AT

4. Head office not registered as Input Service Distributor – Invoices issued by Service Provider in the name of Head Office registered in Delhi – There is no dispute about...

5. Cenvat credit on input services - invoices issued in favour of the Head Office - denial under Rule 9(1)(g) of Cenvat Credit Rules, 2004 on ground that Head Office of the...

6. Cenvat credit for service tax paid on 'management fee' and 'common sharing of Head office services' - invoices from the service provider were not in the prescribed...

7. CENVAT Credit - Input Services - services of electricity expenses in connection with their head office - The location of the head office is immaterial so long it is used...

8. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

9. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

10. CENVAT Credit - invoices in the name of their Head Office, whereas the Head Office was not registered as an Input Service Distributor - stay granted partly - AT

11. Eligibility of Cenvat credit on air travel agent and rail travel agents services - when air travel was performed for the purpose of company business the Service Tax paid...

12. 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,...

13. ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service...

14. Eligibility of CENVAT Credit of Service Tax paid on the services received by the appellant and invoices raised in the name of their head office - credit allowed - AT

15. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT