Home Highlights December 2016 Year 2016 This

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

2. CENVAT credit - On their own acceptance suppliers have paid the differential duty and issued supplementary invoice to the appellant who availed the credit - credit allowed - AT

3. CENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - penalty cannot be imposed on such dealer - credit denied to the...

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

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

6. 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,...

7. Input tax credit - duty paying invoices - case of petitioner is that the petitioner had availed Input Tax Credit on the strength of invoices issued by dealers who had...

8. Denial of CENVAT Credit - input services on the strength of supplementary invoices - It is the first time that CENVAT credit rules made distinction between the Invoice...

9. CENVAT credit - non-registered dealers - the appellant has violated CENVAT Credit Rules, 2004 by availing credit on the basis of an ineligible documents and the same is...

10. CENVAT Credit - commercial invoice issued by a dealer not registered with Central Excise - He has satisfied that the goods received have been used for the manufacture of...

11. CENVAT Credit - duty paying documents - the credit has neither been availed immediately on the receipt of inputs nor has been availed within the six months of the issue...

12. 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...

13. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

14. CENVAT Credit - business support services - taxable service provided or not - invoices were issued without specifying the actual nature of services provided by the...

15. CENVAT credit - fake invoices - non-existent dealers - In fact when the goods were procured by the assessee, the dealer was registered with the department - credit allowed - AT