Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Cenvat credit on the CHA service and outward freight paid on export clearances - manufacture of water pumps - there is no merit in Revenue's contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. - Credit allowed - AT
Cenvat credit on the CHA service and outward freight paid on export clearances - manufacture of water pumps - there is no merit in Revenue's contention that the appellant should have availed the benefit of Notification No. 17/2009 instead of taking Cenvat credit on the impugned services. - Credit allowed - AT
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TaxTMI 
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