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1. External Commercial Borrowings (ECB) Policy – Non-Banking Financial Company – Infrastructure Finance Companies (NBFC-IFCs) - Circular

2. Reversal of CENVAT Credit - There is no requirement under Rule 6(3)(i) and Rule 6(3A) of the Cenvat Credit Rules that the option had to be exercised on the first day of...

3. Non-Banking Financial Company (NBFC) categorization - Amendment made in sec 43B and 43D to substitute the words, “a deposit taking non-banking financial company or...

4. CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

5. Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,...

6. 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...

7. Reversal of Cenvat credit under Rule 6(3) passed on to the buyers - The show cause notice is issued for recovery of amount under Rule 6(3)(b) ibid, & the amount to be...

8. Cenvat Credit - input services used for export of goods - reversal of proportionate cenvat credit relating to exempted goods cleared every month as mandated under Rule 6...

9. Cenvat Credit - Scope of Rule 6 - pay an amount @8% (6% w.e.f. 07/07/2009) or to reversal proportionate credit - Mere failure to exercise the option under Rule 6(3A)...

10. CENVAT credit - common services used for taxable as well as exempted service - The option was available to the assessee to reverse the proportionate credit under Rule...

11. CENVAT credit - activity of trading - Rule 6 (3) of CCR, 2004 - The Revenue’s appeal will succeed to an extent of reversal of cenvat credit for normal period along with...

12. Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those...

13. Prosecution proceedings - NBFC or not - Inadvertent/typographical error in recording of minutes - it was erroneously recorded in item no. 12 of the minutes that the...

14. CENVAT Credit - Rule 6(3) of CCR - If the appellant has not availed Cenvat credit in respect of ‘Common Cenvatable Input Services’ the provisions of Rule 6(3) would not...

15. Rule 6(3) of Cenvat Credit Rules, 2004 - the reversal of credit by the appellant on the entire service tax taken along with interest thereon both in respect of dutiable...