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1. Utilization of CENVAT Credit - appellant, who received services from overseas service providers and discharged service tax under reverse charge mechanism, is eligible to...

2. Cenvat Credit on GTA services for outward transportation charges - cenvat credit of the service tax paid on the outward transportation is eligible and allowed - AT

3. 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...

4. Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax...

5. Refund of service tax paid by utilizing the Cenvat credit denied - Retrospective exemption - In the present case while taking the Cenvat credit the output service were...

6. CENVAT Credit - GTA service - whether during the period from 7/2006 to 3/2007 Cenvat Credit is admissible on service of outward transportation - credit not allowed - AT

7. Denial of cenvat credit - GTA services - credit availed by the appellant as a recipient of GTA services discharged by their registered office and distributed to the...

8. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

9. Payment of service tax on outward GTA services from cenvat credit account - later credit reversed and ST paid in cash - No interest, no penalty - AT

10. CENVAT Credit - input services - Goods Transport Agency (GTA) services - outward transportation - The ‘place of removal’ is the premises of the buyer, not the factory...

11. CENVAT Credit - input services - Goods Transport Agency service - Cenvat credit available could be utilised by the respondent to discharge its obligation of payment of...

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

13. CENVAT Credit - Service tax paid by the head office under reverse charge - Appellants were availing the CENVAT credit of the service tax so paid by the head office and...

14. CENVAT Credit - During the period, the credit cannot be utilised in excess of 20% of the amount of service tax payable on taxable output services. Therefore, if service...

15. GTA Service - reverse charnge - it was alleged that appellants are required to discharge service tax liability in respect of services from GTA as they were a partnership...