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1. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

2. CENVAT Credit - construction of the Hotels - Cenvat credit availed during the construction is admissible for discharge of service tax liability after such constructed...

3. Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - CENVAT credit on input services which are...

4. 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...

5. Cenvat Credit - Construction service - works contract - input services - The definition of input service interalia includes services used in relation to setting up of...

6. Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT

7. CENVAT Credit - inputs/ inputs services used for construction of immovable property - While constructing the immovable properties, assessee would have availed various...

8. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

9. The appellant is entitled to cenvat credit on ‘input construction services’ - AT

10. 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...

11. CENVAT Credit - input services - SEZ unit - the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of...

12. CENVAT Credit - input services - Works Contract Services in so far as they are used for laying of foundation or making of structure for support of capital goods - even...

13. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

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

15. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...