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1. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

2. Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

3. CENVAT Credit - input service - free warranty services - The service is provided free of cost by the dealers during the warranty period but the appellant makes payment...

4. CENVAT credit - As long the service is provided by the service provider for which any input service is received and used for providing output service, the Cenvat credit...

5. 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...

6. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

7. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

8. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

9. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT

10. CENVAT Credit - input services - nexus with the output goods - expenses incurred in relation to after sales service - as long as services of TVSFS in relation to...

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

12. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

13. CENVAT Credit - input service - Deposit Insurance Service provided by Deposit Insurance and Credit Guarantee Corporation - nexus of such service with the actual...

14. 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...

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