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1. 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...

2. 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...

3. 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...

4. Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

5. CENVAT Credit - common inputs and input services - it is an undisputed fact that the appellant had reversed the entire amount of Cenvat credit as required under Rule...

6. CENVAT creidt - common inputs/input services used for dutiable as well as exempt goods - once the entire CENVAT credit on the common inputs services is reversed the...

7. Reversal of CENVAT Credit - when the appellant have reversed the credit, which should be proportionate credit on the common input service attributed to the exempted...

8. Disallowance of Cenvat credit in excess of 20% - The appellants have reversed input of service credit taken on all common services and There is no other evidence to...

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

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

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

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

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

15. 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...