https://www.taxtmi.com/forum/issue?id=116147 Manufacturer cannot claim Cenvat Credit on spare parts that were purchased and cleared as traded goods because such inputs were not used in or in relation to manufacture of the dutiable final product. Issuance of cenvatable invoices for those spare parts is invalid unless the seller is registered and authorised as a dealer in excisable goods; credits erroneously availed should be reversed with interest. Where service tax on reverse charge was paid under a different legal entity/PAN, credit cannot be claimed by the manufacturer unless the same legal entity made the payment; such PAN/registration mismatches are procedural lapses if no revenue loss. en-us Tue, 17 Mar 2020 00:06:50 +0530 Thu, 23 Jan 2025 15:54:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116147 Manufacturer cannot claim Cenvat Credit on spare parts that were purchased and cleared as traded goods because such inputs were not used in or in relation to manufacture of the dutiable final product. Issuance of cenvatable invoices for those spare parts is invalid unless the seller is registered and authorised as a dealer in excisable goods; credits erroneously availed should be reversed with interest. Where service tax on reverse charge was paid under a different legal entity/PAN, credit cannot be claimed by the manufacturer unless the same legal entity made the payment; such PAN/registration mismatches are procedural lapses if no revenue loss. Discussion-Forum Central Excise Tue, 17 Mar 2020 00:06:50 +0530 https://www.taxtmi.com/forum/issue?id=116147