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1. CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the...

2. 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...

3. CENVAT Credit - Amendment to Rule 4 (1) CCRs prescribing a time limit for claiming Cenvat Credit will not apply to the consignments where the import took place prior to...

4. Cenvat Credit of Service Tax paid on GTA service for outward transportation allowed prior to 1.4.2008

5. CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the...

6. 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...

7. 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...

8. 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...

9. CENVAT Credit - input services - much water has flown after the amendment in the definition of input services with effect from 1.4.2011 and prior to 1.4.2011,...

10. 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,...

11. CENVAT credit - Rule 4(1) of CCR - entitlement of credit after crossing the SSI Exemption limit - the appellant right to avail the credit at the time of coming out of...

12. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

13. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

14. Denial of cenvat credit - GTA services - credit availed by the appellant as a recipient of GTA services discharged by their registered office and distributed to the...

15. CENVAT Credit - suo moto re-credit of Cenvat credit which was reversed at the instance of Audit Team on GTA service - appellant is entitle for Cenvat credit - demand set aside - AT