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1. Refund of unutilized cenvat credit - Rule 5 of the 2004 Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - refund allowed - HC

2. CENVAT Credit - ISD registration (ISD) - CENVAT credit on input services pertaining to dealer premises and unregistered premises cannot be said in relation to...

3. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

4. CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next...

5. 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,...

6. Refund claim - whether provision of output services are necessary for entitlement of CENVAT credit under CENVAT Credit Rules 2004 - Where no service was rendered from...

7. 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...

8. 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...

9. CENVAT credit - Credit of EOU availed by its DTA unit - Cursory reading of Sub Rule 4 of Rule 12 A would indicate that Cenvat Credit available with one of registered...

10. 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...

11. CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not...

12. Cenvat Credit - Outdoor catering - input services - Rule 2(l) of the CENVAT Credit Rules(CCR), 2004 – statutory obligation under the Factories Act

13. Rejection of Refund claim - It is well settled principle that availment of Cenvat Credit, its utilisation and refund are different aspects dealt with under CCR, 2004....

14. Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

15. ENVAT Credit - credit availed prior taking the registration - the invoices of pre-registration phase shall also be considered for availment of Cenvat credit by the...