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1. Cenvat Credit - input services - procedural law deserves to be construed as directory instead of mandatory for its application. The non-registration as ISD should not...

2. CENVAT Credit - proper invoices or not - validity of invoices/ bills issued to their office which is unregistered - requirement of Central Excise Registration or ISD...

3. CENVAT credit - The non registration of the Head office as ISD and the distribution of the credit on documents other than bills/invoices can be considered as procedural...

4. CENVAT Credit - ISD registration (ISD) - CENVAT credit on input services pertaining to dealer premises and unregistered premises cannot be said in relation to...

5. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

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 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...

8. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

9. Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

10. CENVAT Credit - Service rendered or not - recovery of service tax / credit from the Input Service Distributor (‘ISD’) - Duty demand consequent to denial of credit cannot...

11. CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

12. CENVAT credit - distribution of credit through ISD to different unit - When the respondent has taken ISD registration, we find no reason to deny the credit availed on...

13. 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...

14. CENVAT Credit - distribution of cenvat credit by ISD - credit related to exempted goods - demand confirmed with interest and penalty - AT

15. CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit...