Home Highlights May 2012 Year 2012 This

You may also like:

1. Cenvat credit - Cenvat credit on the goods, i.e., paints, used for repair and maintenance of various equipments and the pipes and machines - goods which are used as...

2. Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’...

3. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

4. Cenvat Credit – setting of paint shop - items were used in the factory for fabrication and erection of paint shop, which being fixed to the earth structure, is not...

5. Eligibility for Cenvat credit of the welding electrodes used for repair and machinery of the plant and machinery – credit allowed - AT

6. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

7. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

8. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

9. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

10. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

11. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

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

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

14. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

15. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...