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

2. 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...

3. CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

4. Cenvat Credit - rejection of CENVAT Credit based on non registration of input service distributor - receipt of input services at head office - credit allowed - AT

5. 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...

6. Cenvat Credit in respect of inputs/input services received by an output service provider during period prior his obtaining service tax registration is admissible - AT

7. 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...

8. Credit of service tax for the period prior to the date of registration allowed - AT

9. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

10. Cenvat Credit - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT

11. ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service...

12. Cenvat credit and refund claim thereof for the period prior to registration - export of IT enabled services - nexus of input services with output services - refund allowed - AT

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

14. CENVAT Credit - distribution of credit by the Input service distributor (ISD) - Cenvat Credit to the appellant cannot be denied on the ground that input service...

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