Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    October 14, 2026   Circulars FEMA
    INR non-deliverable derivatives now require hedging purpose, while Authorised Dealers must maintain foreign exchange risk reserves.
    October 14, 2026   Circulars Customs
    RoDTEP scroll eligibility resumes after Annual RoDTEP Return compliance and ICES alert revocation for affected Shipping Bills.
    October 14, 2026   Notes Income Tax
    Subsisting judicial restraint shields employers from Section 201 default for LTC payments during the restraint period.
    October 14, 2026   Notes GST
    Mandatory detention deadlines invalidate late GST penalty proceedings despite later confiscation action and protect hearing and appeal rights.
    October 14, 2026   Notes GST
    Inverted-duty refunds may include higher-tax packing-material credit where qualifying inputs cause accumulation despite principal-input rate parity.
    October 14, 2026   Notes Customs
    Country-of-origin certificate verification must be consignment-specific; unrelated adverse findings cannot defeat preferential customs duty claims wit...
    October 14, 2026   Notes GST
    GST offence classification determines whether arrest and bail restrictions apply, while continued custody requires an individualised necessity assessm...
    October 14, 2026   Notes GST
    GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand...
    October 14, 2026   Notes IBC
    Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisio...
    October 14, 2026   Notes Money Laundering
    Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
    October 14, 2026   Notes Customs
    Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
    October 14, 2026   Notes Income Tax
    Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
    October 14, 2026   Case Laws GST
    GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
    October 14, 2026   Case Laws GST
    Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
    October 14, 2026   Case Laws GST
    Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
    October 14, 2026   Case Laws GST
    Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
    October 14, 2026   Case Laws GST
    Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
    October 14, 2026   Case Laws GST
    GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
    October 14, 2026   Case Laws GST
    Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
    October 14, 2026   Case Laws GST
    Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
October 14, 2026   Circulars FEMA
INR non-deliverable derivatives now require hedging purpose, while Authorised Dealers must maintain foreign exchange risk reserves.
October 14, 2026   Circulars Customs
RoDTEP scroll eligibility resumes after Annual RoDTEP Return compliance and ICES alert revocation for affected Shipping Bills.
October 14, 2026   Notes Income Tax
Subsisting judicial restraint shields employers from Section 201 default for LTC payments during the restraint period.
October 14, 2026   Notes GST
Mandatory detention deadlines invalidate late GST penalty proceedings despite later confiscation action and protect hearing and appeal rights.
October 14, 2026   Notes GST
Inverted-duty refunds may include higher-tax packing-material credit where qualifying inputs cause accumulation despite principal-input rate parity.
October 14, 2026   Notes Customs
Country-of-origin certificate verification must be consignment-specific; unrelated adverse findings cannot defeat preferential customs duty claims without supporting evidence.
October 14, 2026   Notes GST
GST offence classification determines whether arrest and bail restrictions apply, while continued custody requires an individualised necessity assessment.
October 14, 2026   Notes GST
GST electronic authentication requires a prescribed signature; portal upload, DRC summaries, reference numbers and DIN cannot validate unsigned demand instruments.
October 14, 2026   Notes IBC
Cross-assignment suspension of insolvency professionals faces proportionality and hearing limits, while creditor committees retain replacement decisions.
October 14, 2026   Notes Money Laundering
Equivalent-value attachment under the PMLA may reach pre-offence assets when proceeds vanish, subject to recorded reasons and demonstrable risk.
October 14, 2026   Notes Customs
Proper-officer jurisdiction under customs law permits assigned officers to issue recovery notices without being original assessors.
October 14, 2026   Notes Income Tax
Dependent-agent PE requires habitual authority to negotiate and conclude contracts, not customer-facing liaison or group dependence.
October 14, 2026   Case Laws GST
GST pre-deposit shortfalls require notice and a hearing before appeal dismissal, with investigation deposits considered.
October 14, 2026   Case Laws GST
Omission without a saving clause invalidates pending GST proceedings founded solely on an omitted rule.
October 14, 2026   Case Laws GST
Contractual GST recovery depends on tender terms; a GST-inclusive fee does not permit separate collection or reimbursement.
October 14, 2026   Case Laws GST
Statutory GST appellate remedy governs cross-examination disputes, leaving the necessity of examining revenue officers for appellate merits review.
October 14, 2026   Case Laws GST
Concurrent GST proceedings invalidate later State adjudication, while denial of hearing requires fresh Central adjudication.
October 14, 2026   Case Laws GST
GST appeal limitation begins with valid communication, not portal upload alone, requiring merits consideration after remand.
October 14, 2026   Case Laws GST
Statutory limits on GST appeal delays prevent excess condonation, while restored registrations can render departmental challenges infructuous.
October 14, 2026   Case Laws GST
Separate e-way bills may establish additional outward supplies where taxpayers cannot prove uninterrupted consignment movement.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2015 › September, 2015 › This
Back

All Highlights

Service Tax

CENVAT Credit - Common input service - Rule 6(3) - There is no...

CENVAT Credit Rule 6(3): Payments Allowed Using Prescribed Percentages for Past Periods When Input Services Can't Be Separated.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax September 23, 2015 Case Laws AT
CENVAT Credit - Common input service - Rule 6(3) - There is no bar for making payments as per prescribed percentages for the prior period also as it may not be feasible to segregate quantum of input service credit pertaining to dutiable and exempted services - AT
View Source View

Topics

Acts Income Tax
Next ➔