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1. CENVAT credit - input services - Rule 2(l) of CCR 2004 - insurance taken in the name of Joint Managing Director - Insurance premiums of motor vehicles and repair of...

2. CENVAT credit - renting of motor vehicle - input services - the interpretation of the lower authorities that motor vehicle are not capital goods for the services...

3. Denail of Cenvat Credit - whether bought out items are inputs - The appellant is entitled to take CENVAT credit on the bought-out parts used in the installation of boilers - AT

4. CENVAT Credit - capital goods - The motor vehicles need not be used exclusively for providing cargo handling or other listed services. The mere fact that they have also...

5. CENVAT Credit - capital goods - motor vehicles - dumpers and tippers are once registered with the Motor Vehicles Department they cannot cease to be motor vehicles...

6. CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

7. Inward supply of motor vehicles used for demonstration purposes in the course of business of supplying motor vehicles cannot be availed as input tax credit on capital...

8. Denial of CENVAT Credit - Motor vehicles - The JO trucks are not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same...

9. CENVAT Credit - inputs - supply of bought items such as soap and Herbal oil with manufactured items - credit denied - demand confirmed.

10. Adjustment of CENVAT Credit - process of packing of bought out items and manufactured items undertaken by the appellant to make CJK which was not amount to manufacture -...

11. The case revolves around the interpretation of the definitions of "motor vehicle" and "vehicle" under the Motor Vehicles Act, 1988 and the Orissa Entry Tax Act, 1999,...

12. Classification of imported goods - Turbochargers which are suitable for use only in Off-highway equipment i.e., for generators, earth moving equipment etc. - The AAR...

13. Input tax credit - ST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented with Operators to the Vendors is not available to...

14. CENVAT credit - service tax paid on hiring of Cranes, Hydra Cranes, Excavators etc. - denial of credit on the ground that these items are not capital goods as they are...

15. Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses...