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1. CENVAT credit - reversal of credit related to trading activity - cenvat credit was not allowable towards trading activity - HC

2. CENVAT credit - removal of input as such by manufacturer after reversal of Cenvat credit cannot be treated as trading activity - AT

3. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

4. CENVAT credit - trading activity versus removal of inputs as such - If the clearances of inputs as such is allowed under the provisions of Rule 3 of the CENVAT Credit...

5. Reversal of proportional CENVAT Credit - trading activity - The Revenue argued that the appellant did not exercise the option u/r 6(2) in writing before the...

6. Reversal of cenvat credit towards trading activity - Appellant was liable to reverse proportionate credit on the total trading turnover - AT

7. Reversal of Cenvat Credit - When the audit wing had already verified the books of accounts of the Appellant and had sought reversal of Cenvat credit along with interest...

8. 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...

9. Remission of duty - Reversal of Cenvat Credit - There is no dispute that the appellant is duty bound to reverse the cenvat credit on the inputs contained in finished...

10. 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...

11. Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

12. Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input...

13. CENVAT Credit - trading activity - the explanation appended to clause 2(e) of the Cenvat Credit Rules 2004 are mere clarificatory in nature since definition of service...

14. Wrongly availed Cenvat credit - the activity in question is the activity undertaken by the buyer of the manufacturer that too to ensure his right as he got reserved...

15. Reversal of Cenvat Credit - semi finished goods and intermediate goods destroyed during fire accident - demands raised of reversal of Cenvat Credit on the inputs confirmed - AT