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1. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

2. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

3. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

4. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

5. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

6. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

7. 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...

8. CENVAT Credit - duty paying documents - the Cenvat Credit cannot be denied on the supplementary invoices issued to the sister concern for the differential duty paid.

9. Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT

10. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

11. Rebate claim – The availment and utilization of accumulated Cenvat credit of one unit against payment of duty liability of another unit cannot said to be proper payment...

12. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

13. CENVAT Credit - duty paying documents - When these invoices were available for determination and payment of Service Tax on reverse charge basis, obviously these invoices...

14. CENVAT Credit - restriction on credit of duty paid availing the benefit of notification no 1 of 2011 - duty paid on import of coal - assessee claimed the duty paid at...

15. CENVAT Credit - duty paying documents - CENVAT Credit cannot be denied on mere technicalities that is Bank Slip issued by the Bank cannot be considered as proper document