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1. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

2. CENVAT Credit - Residential land line telephone services - prima facie credit is allowable - stay granted - AT

3. 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...

4. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

5. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

6. 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...

7. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

8. Reversal of CENVAT Credit - capital goods cleared as scrap - The appellant, being an output service provider, was not required to pay any amount in terms of rule 3(5A)...

9. Cenvat Credit - capital goods acquired on lease basis - Rule 4(3) only further enlarges scope by stating that the credit would not be disallowed even if capital goods...

10. Cenvat Credit - scope of capital goods for providing output services being General insurance services - Appellant is eligible to avail the CENVAT credit of excise duty...

11. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

12. 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...

13. The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

14. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

15. 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...