Home Highlights March 2013 Year 2013 This

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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 - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT

3. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

4. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

5. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

6. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

7. Rule 11 (3) of CENVAT Credit Rules, 2004 specifically provides for only reversal of CENVAT Credit taken on the duty paid on the inputs and the said rule is silent about...

8. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

9. CENVAT Credit - Service rendered or not - recovery of service tax / credit from the Input Service Distributor (‘ISD’) - Duty demand consequent to denial of credit cannot...

10. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

11. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

12. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

13. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

14. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

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