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1. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

2. CENVAT Credit - parts / components required for the captive power plant - if the capital goods become immovable after installation / commissioning, again will not be the...

3. Eligibility of Cenvat Credit on Advances paid towards taxable service - Article

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

5. 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...

6. Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under...

7. CENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - credit allowed.

8. Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the...

9. Eligibility for Notification No.12/2003-ST - value of spare parts form a part of contract for maintenance and repair and exemption under the Notification No.12/2003-ST...

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

11. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

12. CENVAT Credit of excise duty paid on parts, components and accessories would be admissible under the Capital Goods Credit scheme even if they are assembled into goods...

13. Manufacture - assembling of semi finished Auto Parts - the appellant has rightly availed the CENVAT credit in respect of semi finished bought out components - credit allowed - AT

14. 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...

15. CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...