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...
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The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
The Central Excise Rules, 2017 are amended with immediate effect to extend the provisos in rules 18 and 19: the country list previously limited to Nepal, Bhutan, Bangladesh and Sri Lanka is expanded to include Maldives and Mauritius. The operative effect is that export-related refund and rebate restrictions under those provisos now apply to the enlarged list of destinations, reflecting an extended negative list for those benefits.
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