Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Notification No. 30/2004-CE exemption was held to remain available where the assessee had not originally taken CENVAT credit on exempt clearances, maintained separate accounts, and later reversed credit only after the Department required reversal under Rule 6(3). The prescribed reversal was treated as deemed non-availment of credit, so the later availment and reversal did not breach the exemption condition or justify duty demand on the exempted goods. The extended period of limitation was also held unavailable because the later demand rested on a change in the Department's earlier stand. The duty, interest and penalty demands were set aside.
Notification No. 30/2004-CE exemption was held to remain available where the assessee had not originally taken CENVAT credit on exempt clearances, maintained separate accounts, and later reversed credit only after the Department required reversal under Rule 6(3). The prescribed reversal was treated as deemed non-availment of credit, so the later availment and reversal did not breach the exemption condition or justify duty demand on the exempted goods. The extended period of limitation was also held unavailable because the later demand rested on a change in the Department's earlier stand. The duty, interest and penalty demands were set aside.
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