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1. CENVAT Credit - distribution of credit by the Input service distributor (ISD) - Cenvat Credit to the appellant cannot be denied on the ground that input service...

2. CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

3. Input tax credit on common services - Eligibility of Head Office to avail ITC - in the instant case, it is observed that the common input services received by the...

4. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

5. CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual...

6. Cenvat credit - ISD - credit could not be denied on the ground that the input services were received in some other units and distribution need not have been made on the...

7. CENVAT Credit - input services - transportation of consignment - denial of credit on the ground that the input service with regard to transportation of consignment had...

8. CENVAT credit - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

9. Input Service Distributor (ISD) - Entitlement to Cenvat credit on the entire credit distributed by their head office despite the fact that the appellant company having...

10. CENVAT credit - distribution of credit through ISD to different unit - When the respondent has taken ISD registration, we find no reason to deny the credit availed on...

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 - input service distribution - tour operator service - entitlement of credit to ISD when the credit has been availed by the unit company - the appellant is...

13. CENVAT credit - Input Service Distributor (ISD) - recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the...

14. Input Service Distributor (ISD) - ISD can distribute the credit even to only one unit - AT

15. Cash refund of CENVAT credit - CENVAT credit on inputs cleared as such by the supplier - rejection on the ground that the credit was availed by the EOU unit on the goods...