Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Non-Mentioning Of Service Tax Registration In Invoice Is Procedural Lapse, Cenvat Credit Can't Be Denied
Corporate ComplianceExcise, VAT & CustomGSTIncome Tax
The case discussed in the article highlights a procedural lapse where non-mentioning of service tax registration on invoices led to denial of CENVAT credit. The CESTAT ruled that such omission constitutes a procedural lapse, disallowing credit under the Service Tax Rules. The decision underscores the importance of strict adherence to invoicing requirements for claiming tax credits under CENVAT rules.
