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1. 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...

2. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

3. Denial of CENVAT Credit - Supporting structure - as these structures were purchased as part of the plant therefore they are entitled for CENVAT credit - AT

4. 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...

5. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

6. 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...

7. CENVAT Credit - reversal of credit when final product become exempt after taking cenvat credit - While the provisions of Rule 11 (3) (ii) of the Cenvat Credit Rules,...

8. 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...

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

10. CENVAT Credit of duty paid on products sold under combo scheme of goods manufactured - CENVAT Credit of duty paid on ceramic mugs is allowable as input credit - AT

11. CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the...

12. CENVAT Credit - construction of the Hotels - Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed...

13. CENVAT credit - appellant is entitle to avail the Cenvat Credit as these prefabricated structures have been used by the appellant for fabrication of cold room which is a...

14. CENVAT credit - supporting structures for capital goods - Since, cargo handling is specified under the definition of capital goods, the appellant will be entitled to the...

15. CENVAT Credit - assessee is not entitled to take CENVAT credit which were used for erection of supporting structure which were embedded to the earth - AT