Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
CENVAT Credit - appellant has availed this credit without any documents evidencing the payment of service tax and without specifying input services and the input service provider as mandatory under the Cenvat Credit Rules - appellant failed to rebut the allegation - demand confirmed - AT
CENVAT Credit - appellant has availed this credit without any documents evidencing the payment of service tax and without specifying input services and the input service provider as mandatory under the Cenvat Credit Rules - appellant failed to rebut the allegation - demand confirmed - AT
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