Home Highlights August 2014 Year 2014 This

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1. CENVAT Credit - denied on the ground that no duty was payable by supplier - recipient of cenvat invoices along with the goods be expected to understand or anticipate how...

2. CENVAT credit - input services - the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory...

3. CENVAT Credit - Allegation of receipt of only invoices without receipt of duty paid goods - non-existent certain manufacturers and 1st stage dealers - While the...

4. Cenvat credit - excess credit - credit on the of the duty on freight and insurance charges - the inputs supplier’s assessment cannot be changed at the recipient’s end - AT

5. 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...

6. Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),...

7. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

8. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

9. 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...

10. 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...

11. CENVAT credit - input service - Business Auxiliary Service relating to sales commission - credit allowed - AT

12. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

13. CENVAT Credit - input services - appellant is eligible for credit on gardening and house-keeping services - AT

14. Cenvat Credit - input services - services of empty containers sent back to the yard - credit allowed - AT

15. Cenvat Credit - Input Services - commission agent service - nexus with manufacturing - credit allowed - AT