Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Short Notes

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (7) TMI 331

2004 - HELD THAT:- In terms of Rule 9(2) of CENVAT Credit Rules 2004 certain details must be mentioned in the invoices before CENVAT credit can be availed that includes the details of duty or service tax payable, description of the goods or taxable services, assessable value, central excise or service tax registration number of the person issuing the invoice, name and address of the factory or warehouse etc. Service Tax registration number being an essential requirement under the CENVAT Credit Rules 2004 cannot be waived. This Tribunal has no powers of delegated legislation to make or modify the Rules. It’s role is confined to interpreting and applying the Rules as they exist - thus, in respect of two invoices the service tax registra .....

X X X X X X X

Full Text of the Document

X X X X X X X

the service providers - appeal is partly allowed and remanded to the original authority for the limited purpose of computation. - Service Tax Appeal No. 30914 of 2018 - A/ 30593/2019 - 3-7-2019 - Mr. P. Venkata Subba Rao, Member (Technical) Mr Sandeep Bansal Rep for the Appellant. Mr A.V.L.N. Chary, A.R. for the Respondent. ORDER This appeal is filed against order-in-appeal No. HYD-EXCUS-MD-AP2-0012-18-19-ST dated 26th April 2018. The appellant herein is an exporter of services. He is engaged in providing scientific and technical consultancy services to their parent company abroad with respect to development and testing of various seeds of plants. The representative of the appellant explains that they collect germ plasm and seeds from vari .....

X X X X X X X

Full Text of the Document

X X X X X X X

ggrieved, they filed an appeal before the first Appellate Authority who upheld the order of the lower authority. Hence this appeal. He submits that there are three grounds on which CENVAT credit has been denied to them which are as below: Sl No. Particulars Amount (INR) 1. Invoices not bearing the Service Tax Registration No. of service providers 133,899 2. Invoices not bearing the name of PHPL i.e. assessee as service recipient 58,554 3. Invoices issued on unregistered addresses of the assessee 720,069 Total 912,522 With respect to the 1st ground of invoices not bearing the service tax registration number of the service providers, he would submit that there is a factual error inasmuch as with respect to two of the invoices VPN0416872482 da .....

X X X X X X X

Full Text of the Document

X X X X X X X

ali address, he would submit that this office coordinates field trials in the state of U.P. Likewise they have offices across the country where the services are not independently provided. In fact, the service provided is only by their office in Telangana where the entire details of research and trials conducted at various locations are received and compiled. It is only at that stage the service is complete and exported. Accordingly, they are entitled to the credit of service tax as well as its refund in respect of services availed at these offices also. Therefore, their appeal may be allowed and impugned may be set aside. He relied on the decision in the case of Laxmi Organic Industries Ltd Vs CCE Raigad [2017(5)TMI 665-CESTAT Mumbai] to a .....

X X X X X X X

Full Text of the Document

X X X X X X X

al Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit.] He would submit that mentioning of service tax registration No. is not just a procedural requirement but is a mandatory one. CENVAT Credit Rules forbid allowing credit of CENVAT unless the details including service tax registration No. are mentioned in the invoices. If the registration number. is not indicated, no CENVAT credit can be allowed. With respect to second contention of invoices not bearing the name of the assessee as service recipient he would submit that there is no evidence that the input services were used by the ap .....

X X X X X X X

Full Text of the Document

X X X X X X X

the service tax registration No. was actually mentioned and I find it so. Therefore, they are entitled to CENVAT credit of refund under Rule 5 with respect to these two invoices. They are not entitled to CENVAT credit refund in respect of other invoices where there is no service tax registration number. As far as the second issue of invoices not bearing the name of the assessee or appellant is concerned, the representative of the appellant has satisfactorily explained that it was on account of a takeover of the firm from another unit. Accordingly, once the business has been taken over, all assets and liabilities of the previous unit will be taken over by the present appellant including any invoices which may have been wrongly issued in the .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||