Home Highlights February 2014 Year 2014 This

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1. Cenvat Credit - input services - AMC of air conditioners - The air conditioners are installed in the office as well as manufacturing area to maintain adequate...

2. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

3. Refund - Accumulated Cenvat credit - When finished goods are supplied to deemed exports area, the refund of accumulated Cenvat credit is allowed in terms of Rule 5 of...

4. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

5. Refund of un-utilized CENVAT credit - Export - rent paid on car park, cafeteria, terrace of the building, in-house training, CA services etc - refund allowed - AT

6. Denial of CENVAT Credit - No reason to hold that renting of cafeteria area cannot form input service when service of cafeteria itself is considered as input service -...

7. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

8. 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...

9. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

10. 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...

11. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

12. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

13. Denial of Cenvat Credit - Area Based Exemption - The rule carves out a special provision wherein, by Area based exemption notification, even if the duty paid by...

14. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

15. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT