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1. Cenvat Credit - input service - maintenance and repair services of windmill farm - Rule does not say that input service received by a manufacturer must be received at...

2. Cenvat Credit - eligible input services - guest house services - charges paid by them for accommodation of their employees at the Guest House at Gurgaon managed by their...

3. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

4. CENVAT Credit - Service Tax paid on rent-a-cab services which were used for transporting of officials and guests to and from the factory premises - Credit allowed - AT

5. CENVAT credit - Even though the service is not used in the appellant factory, but received and used in different factory of the same company, credit cannot be denied - AT

6. CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in...

7. Cenvat credit - The fact that the guest house is located right next to the factory implies that it is used in relation to the manufacturing activity. Therefore, the...

8. The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

9. 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...

10. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

11. Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

12. The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

13. CENVAT Credit - input services that were received by the appellants outside their factory premises - Till the time it can be shown that input services have been used 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. CENVAT Credit - input services - guest houses - Even in relation to a guest house which may not have been situated close to the manufacturing unit of the Assessee, if it...