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1. 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...

2. 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...

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

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

5. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

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

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

8. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

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

10. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

11. CENVAT Credit - input services - renting of supply of tangible goods service used beyond the place of removal - it does not fall under the ambit of input service -...

12. CENVAT Credit - input services - The appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is...

13. CENVAT Credit - input services - since some portion of the disputed Cenvat credit was availed by the appellant after amendment of the definition of ‘input service’ w.e.f....

14. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

15. Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...