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1. Refund of unutilised ITC - inverted duty structure - Denial on Input services - Explanation to Section 54 uses the terms "inputs" and "input services" separately and...

2. Cenvat Credit - Input Services - Rule 2(l) - Business support services - the term business appearing in the definition of input service cannot be given a restricted definition - AT

3. CENVAT Credit - input services or not - services availed for ‘setting up of a factory’ - even if the word ‘setting up’ is specifically excluded from the definition of...

4. Cenvat Credit - Input Service - Rule 2(l) - The words 'directly or indirectly' and 'in or in relation to' are words of width and amplitude. - The subordinate legislation...

5. Cenvat credit - input services or not - services in relation to fabrication of plant and machinery - any service which is covered under the means part of the definition,...

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. Export of services - input services - Air Travel Agent Service (ATAS) - input services such as Car hire charges, Insurance charges, Travel expenses and Staff welfare...

8. Refund of input services - all the input services viz., Parking, Cafeteria, Fitouts, Building, Housekeeping, Management Consultant Services, Custom House Agent Service,...

9. Eligible services for availing input service credit as defined under Rule 2(l) of the CCR, 2004 - scope of rule 2(l) with regard to various input services explained - HC

10. CENVAT credit - input services - Shipping services availed at the port have to be held as cenvatable input services within the meaning of clause (l) of Rule 2 of the CCR, 2004 - AT

11. CENVAT Credit - The definition of inputs that the goods brought within the factory used for any purpose would be eligible for Credit. Thus, the definition of inputs has...

12. CENVAT credit - input services - the advertisement expenditure was incurred for advertisements not for liquor but of other products of the company, such as, soda - such...

13. 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...

14. Cenvat Credit - scope of input service - on the definition of the words “input service” itself, the LNG, to the extent used for production of electricity wheeled out to...

15. CENVAT Credit - input services - services used for activities related to its corporate social responsibility [CSR] - there could be services which are used by the...