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1. CENVAT Credit - input service - courier service availed by them for despatch of the final products to their customers - matter referred to larger bench - AT

2. 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...

3. CENVAT Credit - input services - Dredging Service is nothing to do with the customer to whom final product is sold. The service charge of Dredging Service is borne by...

4. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

5. Cenvat Credit - Eligible input services - nexus with manufacturing activity - any services which are considered for pricing of final product, CENVAT Credit should be allowed - AT

6. Cenvat credit - courier service input service - courier service is being used by the appellant for sending documents, cheques and demand drafts etc. and not for despatch...

7. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

8. Cenvat credit - input services used for sale of waste and scrap which is arising out of manufacturing of final product - Auction Service is eligible input service and...

9. Availment of CENVAT Credit - Outdoor Catering Service - where the input service used is integrally connected with the business of manufacturing the final product and...

10. Input services like clearances charges, consultancy charges, insurance charges, GTA charges and erection/commissioning charges used by a manufacturer, directly or...

11. CENVAT credit - Cargo handling services - Courier services - nexus with output service - such services, have been used for purposes of repair and maintenance services...

12. CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

13. CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has...

14. Cenvat Credit - eligible input services - Insurance on Plant & Machinery - Courier Services - Royalty Charges - Credit taken on ISD invoices - credit allowed on all the...

15. Cenvat Credit - input service credit on Courier services and record keeping charges service - period of December’ 2013 to November’ 2014 - credit allowed - AT