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1. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

2. Cenvat credit – Input service - Service Tax credit in respect of input service attributable to trading activities is not available. - AT

3. CENVAT credit - trading activity - input services - entire quantum of the service tax paid by the commission agent entitled as credit to the appellant - AT

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

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

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

7. Cenvat Credit - subsequent amendment considering trading activity as 'exempted service' cannot entitle the assessee to avail the proportionate credit on various input...

8. CENVAT Credit - Trading activity - Merely because the appellant trading unit had mentioned the service tax registration number of the service unit while issuing...

9. Extended period of limitation - CENVAT Credit - common input services on trading activity / traded goods - non-maintenance of separate accounts under Rule 6(2) of Cenvat...

10. Input Services - Cenvat credit in respect of insurance service of factory premises allowed - AT

11. Input service credit - Trading activity - the applicants have reversed the proportionate input service credit - stay granted - AT

12. 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...

13. Cenvat credit and trading of goods - trading activity is not an exempted service and credit is not admissible on the input services in respect of the trading activity. - AT

14. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

15. CENVAT Credit - input services - The appellants are entitled for the Cenvat Credit on the maintenance services provided by Tata Motors Ltd. in respect of maintenance...