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1. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

2. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

3. Denial of CENVAT Credit - input services on the strength of supplementary invoices - It is the first time that CENVAT credit rules made distinction between the Invoice...

4. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

5. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

6. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...

7. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

8. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

9. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

10. Denial of CENVAT Credit - input services - renting of immovable property service is having direct nexus in the manufacture of goods - credit allowed - AT

11. CENVAT Credit - Supplementary invoices - stock transfer - alleged duty paid on account of suppression, etc. - the combined reading of Rule 9 (1)(b) and Section 2(h), it...

12. Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -...

13. Denial of CENVAT Credit - Manual numbering of invoices and not by franking machine - in view of the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004, credit allowed - AT

14. CENVAT Credit - Nexus with manufacturing activity - denial of Cenvat credit in respect of the service availed for maintenance of lawn and green belt also not sustainable - AT

15. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...