PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Eligibility for refund of accumulated CENVAT credit - Rule 5 of CCR - there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that was accumulated. - credits were accumulated prior to registration - No refund can be granted - AT
Eligibility for refund of accumulated CENVAT credit - Rule 5 of CCR - there was no taxability of any service provided by respondent prior to registration. Accordingly, input credit was not possible to be utilized for which that was accumulated. - credits were accumulated prior to registration - No refund can be granted - AT
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