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1. Denial of CENVAT Credit availed on goods which were used in the erection of transmission towers installed from the power plant to the factory for bringing in the...

2. CENVAT Credit - inputs and/or capital goods - towers - doors - racks - fall arrestor system - insulation material etc. - telecommunication services is provided by the...

3. CENVAT Credit - Even though the towers are not eligible for Cenvat credit as inputs or capital goods, they are essential for providing telecommunication service - input...

4. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

5. Denial of CENVAT credit - credit availed and utilized on inputs and capital goods used for setting up of passive infrastructure for provision of Business Support...

6. CENVAT credit - input service of commissioning erection and installation of said transmission towers/lines would also be eligible to Cenvat credit - AT

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. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

9. CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat...

10. CENVAT credit - providing passive infrastructure - the appellants are not entitled to take Cenvat credit on towers, pre-fabricated shelters parts thereof etc. - AT

11. 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...

12. Interest on irregular CENVAT Credit availed but not utilized - The appellant though have taken credit irregularly or wrongly in the books it was never utilized. So, it...

13. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

14. Refund of unutilised CENVAT Credit - Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on...

15. Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...