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1. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

2. CENVAT Credit - credit of service tax paid under reverse charge mechanism - the appellant’s availment of cenvat credit of service tax paid on 13.07.2017 and utilization...

3. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

4. Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

5. CENVAT credit on unregistered premises - reverse charge mechanism - As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is...

6. The case involved wrongful utilization of CENVAT Credit for service tax liability under Reverse Charge Mechanism. The Tribunal held that utilizing CENVAT Credit for...

7. When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is...

8. Utilization of CENVAT Credit to pay service tax under reverse charge - if the appellant is required to discharge the service tax under reverse charge mechanism, then it...

9. Refund of service tax paid on Reverse Charge Mechanism - It is the case of the Department that payment of service tax on RCM, availment of CENVAT credit of the same and...

10. Reverse charge mechanism (RCM) - revenue neutrality - If the argument of revenue neutrality was to be considered a valid argument under the scheme of Finance Act, 1994,...

11. Reverse charge mechanism - wrongly availed credit and utilized the credit - the appellants were not liable to pay service tax under reverse charge mechanism prior to...

12. 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...

13. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

14. Import of service - payment of service tax under reverse charge - service tax payment by a service receiver cannot be made by utilising the Cenvat credit - AT

15. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...