In the case of U.P. State Sugar Corporation Ltd. V. Commissioner of Central Excise, Meerut-I, CESTAT, NEW DELHI BENCH has held that as per Rule 2(k) of the Cenvat Credit Rules, 2004 that the Input credit on welding electrodes used for repair and maintenance of plant and machinery are eligible for Cenvat Credit. 
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RULE 3 OF CENVAT CREDIT RULES 2004

Rule 3 of Cenvat Credit Rules, 2004 - Merely because corporate office address was given in invoice, it could not be made reason to deny credit otherwise available to assessee. It is also upheld by CESTAT, NEW DELHI BENCH in case of Krishna Maruti Ltd., V. Commissioner of Central Excise, Delhi-III
CA. KAUSHIK P. JAGAD
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Phone : +91 278 2573666

CBEC Circular 137/6/2011 - 20-04-2011

As per CBEC Circular No. 137/6/2011 - ST, dated 20-04-2011, it is clarified that service provided by visa facilitator in form of assistance to individuals who intend to travel abroad, directly, does not fall under any taxable service under section 65(105). This Circular is also referred in case of Green Channel Travel Services (P.) Ltd. V. Commissioner of Service Tax (CESTAT, AHMEDABAD BENCH) and it is in favour of assessee.

Extended period of Limitation

Extended period of Limitation

The Apex Court in the case of Jaiprakash Industries Ltd. V. CCE2002 (146) ELT 481 (SC) has held that when there was bona fide doubt about excisability of the goods due to divergent view of the High Courts, extended period of 5 years could not be invoked.
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