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1. Cenvat credit denied - travel agents services on the basis of invoices issued by the Head Office as input service distributor - credit allowed - AT

2. CENVAT Credit - Cenvat credit on the invoices issued by appellants head office before getting the head office registered under Input Service Distributor (ISD) - Credit...

3. The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the...

4. CENVAT Credit - input service distributor (IDS) - an ISD is authorized to distribute the Cenvat credit of service tax only to its own unit and not to the job worker - a...

5. Territorial Jurisdiction of the Commissioner to issue the SCN - Input service Distributor (ISD) - These units (availing credit passed by ISD) file returns which show,...

6. CENVAT Credit - distribution of credit by the Input service distributor (ISD) - Cenvat Credit to the appellant cannot be denied on the ground that input service...

7. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

8. Disallowance of cenvat credit of service tax paid on the invoices issued by Input Service Distributor(ISD) - AT

9. CENVAT Credit - Service rendered or not - recovery of service tax / credit from the Input Service Distributor (‘ISD’) - Duty demand consequent to denial of credit cannot...

10. CENVAT credit - Input Service Distributor (ISD) - recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the...

11. CENVAT credit was denied on ISD invoices for not containing prescribed particulars u/r 4A of Service Tax Rules, 1994. The appellant had availed credit by splitting...

12. CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

13. The appellant, engaged in manufacturing soda ash, availed CENVAT credit amounting to Rs. 46,27,417/- for the period 03.12.2005 to 31.03.2012 on input services utilized...

14. CENVAT Credit - Input service distributor (ISD) - the defects in ISD invoices are curable defects - stay granted. - AT

15. Cenvat credit on services rendered to head office - Input Service Distributor - HO has not issued any invoice - appellants are eligible for the credit - AT