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1. Cenvat credit - service tax paid on Rent-a-cab service for picking up and dropping down of its employees to the factory and back - credit was rightly denied - AT

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 - input service distribution - credit in respect of input services utilised at the R&D centres of the appellant company and transferred to factory through...

4. CENVAT credit - input services - insurance services of employees - if the appellants have availed credit on service tax paid in respect of employees of other units, they...

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

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

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

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

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

11. CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ -...

12. 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...

13. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

14. Cenvat Credit of service tax on catering, pick up service and mobile telephone services - in relation to manufacturing activity - found as eligible input services -...

15. 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...