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...
CENVAT credit on qualifying capital goods remains available where an EPC contractor purchases the goods, invoices name the manufacturer as consignee, and the goods are received in the factory for installing a captive cogeneration plant indispensable to manufacture. Entitlement does not depend on the manufacturer owning the goods at receipt or purchasing them directly. Incorporation of the goods into an immovable captive plant after installation does not negate credit. Denial of credit solely because the contractor procured the capital goods is therefore unwarranted, and penalty does not arise on that basis.
CENVAT credit on qualifying capital goods remains available where an EPC contractor purchases the goods, invoices name the manufacturer as consignee, and the goods are received in the factory for installing a captive cogeneration plant indispensable to manufacture. Entitlement does not depend on the manufacturer owning the goods at receipt or purchasing them directly. Incorporation of the goods into an immovable captive plant after installation does not negate credit. Denial of credit solely because the contractor procured the capital goods is therefore unwarranted, and penalty does not arise on that basis.
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