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1. 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...

2. Rule 11 (3) of CENVAT Credit Rules, 2004 specifically provides for only reversal of CENVAT Credit taken on the duty paid on the inputs and the said rule is silent about...

3. 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...

4. 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...

5. 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...

6. Utilization of CENVAT Credit on capital goods for payment of service tax under reverse charge - Restriction applies for availing credit of duty only in respect of excise...

7. The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

8. 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)...

9. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

10. CENVAT Credit - construction of mall by contractor - Cenvat credit of the excise duty paid on various inputs and service tax paid on various input services - not the...

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

12. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

13. CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ -...

14. Reversal of cenvat credit while claiming Exemption from duty - unutilized cenvat credit - Rule 11(3) - the provision of reversal of the credit is provided only in...

15. Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.