S No |
Citation |
Name of the Party |
Subject Heading
|
1
|
2012 (1) ECS (194) (Tri-Ban)
|
M/s. Telco Construction Equipment
Company Ltd
|
It is required to establish an integral
connection between the service and the business of manufacture for final
product for the benefit of CENVAT credit on the service. The expression
relating to business in Rule 2 (l) of CENVAT
Credit Rules, 2004 refers to the activities which are integrally
related to the business activity of the assessee
and not welfare activities undertaken by the assessee
|
2
|
2013 (1) ECS (150) (Tri-Mum)
|
Provincial Life Style Retail
Services, Nagpur
|
Appellant is not merely acting as
a Commission Agent but does something much more than that i.e., designing,
managing and operating a showroom, receiving goods on stock on transfer
basis, undertaking sales promotion activities and collecting the sale proceeds
on behalf of the principal. These
activities in my view do not come within the purview of "Commission
agent" as defined in the notification No.13/2003
|
3
|
2013 (4) ECS (198) (Tri-Ahd)
|
Friend & Friends Shipping Pvt.
Ltd.
|
A cenvat
credit case can be taken only with respect to the services availed by the
service recipient .
|
4
|
2013 (4) ECS (11) (Bom-HC)
|
M/s. ONGC
|
Eligibility of Cenvat Credit of input
services.
|
5
|
2014
(3) ECS (170) (Tri-Ahd)
|
M/s. Market Systems
|
Cenvat Credit of Service Tax paid on G.T.A services received in respect
of outward transportation of finished goods beyond the place of removal is
not admissible.
|
6
|
2014
(3) ECS (177) (Tri-Del)
|
M/s. Paramount Communication Ltd.
|
Denial of Cenvat
Credit- No evidence put forth to prove whether the insurance premium paid and
transport facilities provided were to discharge any statutory obligation. It
could not be proved that the facilities were provided to the workers in terms
of law.
|
7
|
2014
(3) ECS (185) (Tri-Ahd)
|
M/s. Market Creators Limited
|
The appellant were not eligible
for cenvat credit of Service Tax paid on input
services used at unregistered premises.
|
8
|
2014 (3) ECS (25) (HC - Mum)
|
M/s. Bharti Airtel Ltd.
|
All
capital goods are not eligible for credit and only those relatable to the
output services would be eligible for credit. The towers are immovable
property and non-excisable and hence can neither be regarded as 'capital
goods' nor can be categorized as 'inputs.
|
9
|
2014 (4) ECS (158) (Tri-Ahd)
|
M/s. Lao More Biscuits Pvt. Ltd.
|
Cenvat Credit on inward freight - The service tax paid under the challans on
reverse charge basis has to be considered as service tax paid by M/s. Parle Products Pvt.
Limited and not by the appellant.
Cenvat credit of such service tax paid is not admissible to the appellant
|
10
|
2014 (4) ECS (160) (Tri-Del)
|
M/s. HCL Infosystem Limited
|
Interest on Cenvat Credit- Liability to interest under Rule 14 of the Cenvat Credit Rules,
2004 read with Section 75 of the Finance Act, 1994 would arise only on that amount of cenvat credit,
both debited in assessee's
books of accounts and utilised (taken) for remittance of the assessee's tax liability.
|