Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CENVAT Credit Rule 14 | Failure to Include Service Tax Registration No. or Service Description on Invoices Bars Credit: CESTAT Chennai
CESTAT Chennai upholds that CENVAT credit is denied when invoices omit mandatory details like the service tax registration number or clear description of services, placing the full burden of proof on the claimant. This reinforces strict documentary compliance for service providers claiming input credit, impacting all businesses availing centralized registration under the Finance Act, 1994.