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1. Reversal of CENVAT Credit - services provided to the service recipient located in the state of Jammu & Kashmir - As per Rule 2(e)(1), the taxable service, which is...

2. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

3. 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...

4. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

5. CENVAT Credit - input services used for taxable as well as exempt services - Since the service provided to the state of J&K are not liable to service tax, as Section 64...

6. Scope of Service Tax Act - State of Jammu and Kashmir - GTA Service - reverse charge mechanism - no provision related to Service Tax Law is applicable to services...

7. Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

8. Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

9. CENVAT Credit - services provided by them in the State of Jammu and Kashmir where service tax was not payable at that time but same was paid - upto January 2013 -...

10. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

11. 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...

12. Cenvat Credit - scope of capital goods for providing output services being General insurance services - Appellant is eligible to avail the CENVAT credit of excise duty...

13. CENVAT Credit - Capital goods - initially capital goods used for manufacturing of exempted goods only - later using the same in manufactruing of dutiable goods does not...

14. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

15. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...