Home Highlights October 2014 Year 2014 This

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1. 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 -...

2. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

3. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

4. CENVAT Credit - assessee was not registered during the relevant period - They become eligible at the time after taking the registration by the Service Providers and...

5. Denial of CENVAT Credit - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service distributor by the Head Office - AT

6. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

7. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

8. CENVAT credit - denial on the ground that the address of the service provider given in the invoice is not their registered address as per the Registration Certificate -...

9. Denial of Cenvat credit – credit cannot be denied on the input service on the mere ground of non-mention of registration number in the invoices - stay granted on this count - AT

10. CENVAT Credit - input services - Erection Commissioning and Installation Services - Works Contract Services - The service provider has classified the services under ECIS...

11. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

12. CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by...

13. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

14. 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...

15. Cenvat credit on various input services - registration number of service provider not indicated in the invoices - invoices issued by the service provider in the name of...