Home Highlights March 2013 Year 2013 This

You may also like:

1. 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,...

2. 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...

3. Cenvat credit availed on the basis of photocopies or duplicate copies of the invoices of input service provider - proportionate credit availed at various locations -...

4. 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...

5. Cenvat Credit - invoices which are computerised invoices have been down loaded through the internet - Cenvat credit is not to be denied on the basis of computer...

6. Seeking for correction of an invoice for the purpose of availing input tax credit - The present invoice is dated 23.10.2017 and hence, the input tax credit has to be...

7. Imposition of penalty - irregularly availed CENVAT Credit - credit availed on the same invoice twice in the month of June 2014 - It is contended that, they had no...

8. Denial of Cenvat credit – CENVAT Credit can be availed on the basis of debit notes which contained all the ingredients as required under the invoices - AT

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

10. Cenvat Credit - supplementary invoice, issued by the registered dealer, on which credit was availed by the main appellant are not the document on which such Credit can...

11. CENVAT credit - credit availed as per SION norms in respect of export made - Cenvat Credit Rules permits availment of credit only in specific circumstances. It is not...

12. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

13. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

14. 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...

15. Principle of seperate purposes - CENVAT credit - Under any circumstances an individual cannot avail CENVAT credit on the basis of invoices which is not in his name - For...