CESTAT Allows CENVAT Credit on Proforma Invoice Where Service Tax Payment and Service Receipt Are Undisputed

Last updated: 05 August 2026
Quick Summary
The CESTAT has ruled that CENVAT credit can be allowed even when a proforma invoice is used, provided the service tax has been paid and the service receipt is not in dispute. The Tribunal found that the proforma invoice contained all necessary details and that the subsequent regular invoices and ER-1 returns confirmed the transaction. Crucially, the demand for credit was also deemed time-barred as the issue was known to the department for years without further action.

Court :
BANGALORE

Brief :
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore, has allowed CENVAT credit of Rs. 82.40 lakh claimed by M/s. Saravana Alloys Pvt. Ltd. on the basis of a proforma invoice.

Citation :
Central Excise Appeal No.21742 of 2018

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Mita Basak
Published in Excise
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Attached File : 459474_6058_572404.pdf
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