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1. Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input...

2. CENVAT Credit - Trading activity - Merely because the appellant trading unit had mentioned the service tax registration number of the service unit while issuing...

3. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

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

5. Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

6. 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...

7. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

8. Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

9. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

10. Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

11. The Tribunal allowed the appeal filed by the appellant and set aside the impugned order disallowing CENVAT credit taken on input services used in BTS (Base Transceiver...

12. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

13. CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

14. 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...

15. CENVAT Credit - input services - services availed for setting up of Coal Handling Plant - The services used for setting up of the factory even after 01.04.2011 would be...