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1. CENVAT Credit - input services - Garden Maintenance Services is required as per the guidelines of the PCB for the purpose of a better work atmosphere - credit cannot be denied.

2. Eligibility for cenvat credit - repair and maintenance of plant and machinery - any inputs used for repair and maintenance would be eligible for cenvat credit - AT

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

4. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

5. Blocked credits or not - procurement of goods and/or services for installation of Chillers, Air Handling Unit (AHU), Lift, Escalators and Travellator, Water Treatment...

6. Cenvat Credit - welding electrodes - goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit - AT

7. CENVAT Credit - MS plates, Angles, Sheets, and Channels etc - the inputs used for repair and maintenance of the plant would be eligible for CENVAT credit - AT

8. Eligibility for cenvat credit - H.R. Plates - the inputs used for repair and maintenance of the plant and machinery would be eligible cenvat credit. - AT

9. Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT

10. 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...

11. CENVAT Credit - capital goods - Only because the flay ash handling plant is situated 60 kms. away from the factory premises of the Appellant, it cannot be a ground to...

12. 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...

13. CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

14. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

15. 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...