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.