Topic

Input Service Eligibility

2 articlesLatest May 2026
CENVAT Credit Rule 14 | Failure to Include Service Tax Registration No. or Service Description on Invoices Bars Credit: CESTAT Chennai
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.

Cenvat Credit Rules Rule 9 | No Registration Required to Claim Input Service Credit for Exported Services : CESTAT Hyderabad
Case Law Analysis
|Custom, Excise & Service Tax Tribunal

Cenvat Credit Rules Rule 9 | No Registration Required to Claim Input Service Credit for Exported Services : CESTAT Hyderabad

CESTAT Hyderabad rules that service tax registration is not a prerequisite for availing Cenvat credit on input services used to export services, even if registration was obtained retroactively. This empowers exporters who delayed registration but used eligible input services during the export period, clarifying a critical compliance gap in service tax refund claims.

Continue exploring