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

2. Cenvat Credit - Debit Note - Duty paying document - Rule 9 of CCR - appellant cannot be denied benefit of Cenvat credit without finding no deposit of service tax by...

3. Demand of service tax - Denial of CENVAT Credit - If the Revenue is of the view that the service provider has not deposited the service tax collected by him from his...

4. Denial of CENVAT Credit - invoices did not contain the registration number of the service provider which is a mandatory requirement - Rule 9(2) of Cenvat Credit Rules -...

5. CENVAT Credit - denial on the ground that the service providers could not be traced during the visit by the Department officers - no allegation in the SCN has been made...

6. CENVAT Credit - input services - Erection Commissioning and Installation Services - Works Contract Services - The service provider has classified the services under ECIS...

7. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

8. CENVAT credit - even in case where the service itself is not taxable but if the service provider discharge the Service Tax, the same can be availed as Cenvat Credit by...

9. CENVAT credit - input service - services of disposal of effluents arising during the course of manufacture - CENVAT credit of service tax paid on the activity of waste...

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

11. Denial of CENVAT Credit - whether Cenvat credit can be denied to the recipient of the inputs with respect to duty not paid by the service provider - It is not the case...

12. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

13. CENVAT Credit - invoice has been issued by the service provider much later than 14 days - cenvat credit cannot be disallowed in the hands of the service recipient by...

14. CENVAT credit - denial on the ground that the address of the service provider given in the invoice is not their registered address as per the Registration Certificate -...

15. CENVAT Credit - assessee was not registered during the relevant period - They become eligible at the time after taking the registration by the Service Providers and...