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1. 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...

2. CENVAT Credit - removal of inputs as such - input or not - once cenvat credit availed is reversed, it is to be considered as ab initio not availed - the assessee cannot...

3. CENVAT credit - electricity - captive consumption - CENVAT Credit on inputs and input services proportionate to the power transferred to sister concerns through the...

4. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

5. CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the...

6. CENVAT Credit - input services or not - The appellant has successfully established that these three zonal offices are integral part and parcel of the appellant only and...

7. 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.

8. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

9. 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...

10. 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...

11. 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...

12. CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by...

13. 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...

14. CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ -...

15. Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...