Held - We find that the issue in dispute is no longer res integra as it stands settled in favour of the Appellant by decision of the Hon’ble Madras High Court in Commissioner of Central Excise, Salem vs. JSW Steels Ltd., 2018 (8) G.S.T.L. 153 (Mad.).

Respectfully following the above judgment, we hold that cenvat credit cannot be disallowed in the hands of the service recipient by invoking Rule 4A (1) of the ST Rules even if the s.....

Held: The supplier of service issued a tax Invoice dated 01.04.2020 covering the period from 01.04.2018 to 31.03.2019. Therefore the supply of service pertains to the financial year 2018-19. The date on which the invoice issued was 01.04.2020 and hence appears that the invoice issued pertains to the financial year 2020-21. However, the date of invoice or the period to which an invoice pertains wi.....

Held: In the instant case the 'tax invoice' is issued by the lessor on 01.04.2020 for the services supplied in the financial year 2018-2019. For any transaction, the tax invoice is the primary document evidencing the supply and vital for availing input tax credit.

In view of the above, the invoice which was raised on 01.04.2020 does n.....

Held - A bare perusal of the Rule would show that the obligation, in that behalf, essentially rests on the service provider. The Rule does not advert to any consequences, in case issuance of invoice, bill or challan is delayed. The period provided appears to be directory and not mandatory. Nothing to the contrary has been articulated by the Revenue.

Furthermore, even in the grounds raised in the appeal, the Revenue, apart from articula.....