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1. Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

2. Denial of CENVAT credit - though the appellant has availed CENVAT credit belatedly which is well within the provisions of CENVAT Credit Rules, 2004 - credit allowed - AT

3. Denial of CENVAT Credit - Whether certain pollution control services availed by the appellant are eligible to CENVAT Credit under CENVAT Credit Rules 2004 - Held Yes,...

4. Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under...

5. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

6. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

7. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

8. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

9. CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has...

10. Refund of CENVAT Credit - alleged lack of nexus - The procedure for claiming such refund, enshrined in notification no. 27/2012-Central Excise Act, 1944 (NT) dated 18th...

11. Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

12. Denial of CENVAT Credit - Supporting structure - as these structures were purchased as part of the plant therefore they are entitled for CENVAT credit - AT

13. The case involved appeals regarding the denial of CENVAT credit, invocation of extended period of limitation, demand of interest on capital goods CENVAT credit, denial...

14. 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...

15. CENVAT credit on industrial construction/works contract service - the appellant cannot claim credit on works contract service and therefore, the denial of credit is...