Home Highlights July 2012 Year 2012 This

You may also like:

1. 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...

2. 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...

3. CENVAT Credit - imported capital goods which were used in construction of the mall - all these capital goods were directly used by the appellant for providing output...

4. 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...

5. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

6. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...

7. Availment of CENVAT Credit - input services used to provide output services of Renting - appellant has clearly entitled for Cenvat Credit in respect of all the services...

8. The Appellate Tribunal addressed the issue of CENVAT Credit for insurance services and air travel agency services u/s Rule 2(l) of the Cenvat Credit Rules, 2004. It was...

9. 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...

10. 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...

11. Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

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

13. 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)...

14. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

15. 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...