Home Highlights June 2013 Year 2013 This

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1. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

2. Cenvat Credit - The issue is no longer res integra; there is no provision under Notifications 1/2006 or 15/2004 that such credit legally availed prior to 1.3.2006, under...

3. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

4. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

5. CENVAT credit - input services - Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - AT

6. Transfer of CENVAT Credit to lessee unit - Rule 10 of CCR 2004 - On going through the entire agreement, it is clear that there is consensus ad idem to transfer the...

7. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

8. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

9. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

10. Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

11. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

12. CENVAT Credit - non-reversal of proportionate credit - From application of the definition of ‘exempted services’ in rule 2 (e) of CENVAT Credit Rules, 2004, to the facts...

13. CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

14. Denial of CENVAT Credit - Reinsurance business - prima facie applicant is entitled to avail Cenvat credit on the reinsurance service received by them as per Rule 2(l) of...

15. Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act