M/S Triputi Commodities vs The Commissioner on 2 August, 2019
); judgment of
Allahabad High Court in Cyquator Media Services P. Ltd. Vs.
Union of India & Others, 2018 (10) G.S.T.L. 297.
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M/S Cyquator Media Services P. Ltd. ... vs Union Of India Thru' Its Secy. & 2 Others on 20 November, 2017
M/S.Itc Limited vs The Customs Excise And Service Tax on 30 March, 2021
i.Sulzer Friction Systems (I) Ltd Vs.
Commissioner of C.Ex.Chennai -I, 2015 (325) ELT 325
(MAD) and
ii.Superintendent of Police Vs. Commissioner
of Customs C.Ex & Service Tax, 2017 (50) STR 7 (MP)
and
iii.Vega Auto Accessories Pvt. Ltd Vs.
Registrar, CESTAT, 2018 (14) GSTL 7 (DEL) and
iv.Cyquator Media Services P Ltd Vs. UOI,
2018 (10) GSTL 297 (ALL) and
v.Valentine Jewellers (I) Pvt. Ltd Vs. UOI,
2016 (338) ELT 109 (RAJ) and
vi.Rama Mohana Rao & Co, Guntur Vs. UOI,
passed by the Hon'ble A.P.High Court in W.P.No.44708 of
2017.
Gurgaon I vs Ms Bravura Solution India Pvt Llp on 3 May, 2024
In the present case, as we find that the adjudicating
authority namely Commissioner himself has held that in
regard to the issue no. (a) of Rs. 18.35 crores the
Commissioner has dropped the demand for recovering of
Cenvat credit on the similar set of facts where the
Commissioner has held under Rule 4A of Service Tax Rules,
1994, the requirement is only to "the name and address of
the person receiving the taxable service" and there is no
requirement that the name and registered address of the
person receiving the taxable service are appeared on the
invoice for taking input service credit and this has been
repeatedly laid down by the various CESTAT Tribunals"
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