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

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

3. 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...

4. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...

5. CENVAT Credit - scope of definition of input service - outward transportation of the goods - place of removal - In present case, the buyer was retaining the right even...

6. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

7. Cenvat Credit - Clandestine removal - excess use of inputs - there are no justifiable reasons to deny the credit to the appellant merely on the basis of the input output ratio

8. CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the...

9. CENVAT Credit - Invalidation of advance authorization - As per Cenvat Credit Rules, there is no bar for the input received by an assessee that such input is otherwise...

10. 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

11. CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

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

13. 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...

14. CENVAT Credit - input services - Outward Transport Service - the valuation of goods is on MRP basis. In such circumstances as per the plain reading of the Input Service...

15. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...