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1. CENVAT Credit - capital goods - Immovable Property or not - fabrication and setting up of entire paint shop - The case involved the appellant's availing of CENVAT credit...

2. Cenvat credit - Cenvat credit on the goods, i.e., paints, used for repair and maintenance of various equipments and the pipes and machines - goods which are used as...

3. Cenvat Credit – setting of paint shop - items were used in the factory for fabrication and erection of paint shop, which being fixed to the earth structure, is not...

4. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

5. Denial of Cenvat credit on paint as input or not as per rule 2(k) - Paint applied on plant and machinery – The paint is specifically covered by definition of ‘input’...

6. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

7. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

8. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

9. 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...

10. 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...

11. CENVAT credit - paints which were used for job work activities - cost of paints have been separately shown in the invoices and not recovered from the manufacture -...

12. 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...

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

14. The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

15. 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...