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1. Once a resolution plan is approved u/s 31(1) of the Insolvency and Bankruptcy Code, 2016 (IBC), only the debts specified in the resolution plan remain payable. This...

2. The High Court held that once a resolution plan is approved u/s 31(1) of the Insolvency and Bankruptcy Code, 2016 (IBC), only the debts specified in the resolution plan...

3. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

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

5. Transitional credit - Seeking direction to credit the amount relating to input tax credit (ITC) - Rule 120A does not, by itself, stipulate any time limit, though...

6. 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,...

7. 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...

8. Refund of accumulated credit - Input services - Undisputedly in the refund proceedings under Rule 5 of CENVAT Credit Rules, 2004 as amended any such attempt whereby...

9. Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

10. 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...

11. 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...

12. 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...

13. Refund of accumulated Cenvat credit - Applicability of Rule 5 of CCR - Even if the contention of the revenue was to be accepted then also the credit should have been...

14. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

15. Utilization of CENVAT Credit - appellant utilize 20% of the same while carrying forward the balance 80%, under erstwhile Rule 6(3)(c) of CCR, even though they were...