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1. 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...

2. Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

3. CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods...

4. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

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 - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

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

8. Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

9. 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),...

10. CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in...

11. Job work - Reversal of CENVAT Credit - Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is...

12. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

13. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

14. CENVAT Credit - Credit availed during the month of December, 2016 on the basis of invoices which were more than one year old from the date of purchase of inputs - bare...

15. Reversal of CENVAT Credit - demand equal to 10%/5% of value of exempted goods - Rule 6 of the Cenvat Credit Rules is not enacted to extract illegal amount from the...