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    October 7, 2026   Case Laws Service Tax
    Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
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    Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
    October 7, 2026   Case Laws Income Tax
    Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
    October 7, 2026   Case Laws Income Tax
    Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
    October 7, 2026   Case Laws Income Tax
    Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted
    October 7, 2026   Case Laws Income Tax
    Reassessment Notices to Deceased Assessees Are Jurisdictionally Invalid Without Timely Notice to Legal Representatives and Void
    October 7, 2026   Case Laws Income Tax
    Receipt-based treaty taxation requires royalties and technical-service fees to follow receipts, while restricted software supplies are not royalty.
    October 7, 2026   Case Laws Income Tax
    Agency termination compensation is business income, while export and eligible-unit deductions depend on direct nexus.
    October 7, 2026   Case Laws Customs
    Speaking orders for customs reassessment are mandatory; value enhancement without one cannot displace the declared import value.
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October 7, 2026   Case Laws Service Tax
Room-service food sales excluded from service tax; liquor-brand promotion remained taxable only within the normal limitation period.
October 7, 2026   Case Laws Indian Laws
Parallel Criminal Acquittal Does Not Defeat Independently Acknowledged Cheque Liability or Statutory Presumptions in Dishonour Proceedings
October 7, 2026   Case Laws GST
Statutory GST Appeal Channels Challenges to Consolidated Notices into Appellate Review Rather Than Writ Adjudication
October 7, 2026   Case Laws GST
Anticipatory bail after CGST summons remains maintainable, but requires circumstances justifying pre-arrest protection during investigation.
October 7, 2026   Case Laws GST
Show-cause notice service is mandatory before ex parte GST demand; non-service requires fresh adjudication after a hearing.
October 7, 2026   Case Laws GST
Natural justice in ex parte GST adjudication secured fresh consideration where pregnancy prevented participation and appellate limitation had expired.
October 7, 2026   Case Laws GST
GST on compulsory acquisition of immovable property cannot be deducted because expropriation is not a taxable supply.
October 7, 2026   Case Laws GST
Statutory delay-condonation limits restrict GST appellate jurisdiction, while restored registrations render departmental challenges infructuous after implementation.
October 7, 2026   Case Laws Income Tax
Notional Rental Income Excluded for Unsold Flats That Remain Legally Unoccupiable Without an Occupancy Certificate
October 7, 2026   Case Laws Income Tax
Company-funded jewellery held for safekeeping does not constitute a cash loan or deposit, making the related penalty unsustainable.
October 7, 2026   Case Laws Income Tax
Jurisdiction over amalgamating companies fails when TDS orders target entities that ceased to exist after notified amalgamation.
October 7, 2026   Case Laws Income Tax
Interest on belated refund claims is unavailable when the return was filed late without prior condonation of delay.
October 7, 2026   Case Laws Income Tax
Reassessment based on reviewed loan evidence fails without fresh material, while post-April electronic notices require section 148A compliance.
October 7, 2026   Case Laws Income Tax
Foreign tax credit remains available where delayed prescribed-form filing is procedural and substantive eligibility is undisputed.
October 7, 2026   Case Laws Income Tax
Concealment Penalty Fails When Appeal Effect Deletes Underlying Additions, While Notice-Default Penalty Is Also Deleted
October 7, 2026   Case Laws Income Tax
Reassessment Notices to Deceased Assessees Are Jurisdictionally Invalid Without Timely Notice to Legal Representatives and Void
October 7, 2026   Case Laws Income Tax
Receipt-based treaty taxation requires royalties and technical-service fees to follow receipts, while restricted software supplies are not royalty.
October 7, 2026   Case Laws Income Tax
Agency termination compensation is business income, while export and eligible-unit deductions depend on direct nexus.
October 7, 2026   Case Laws Customs
Speaking orders for customs reassessment are mandatory; value enhancement without one cannot displace the declared import value.
October 7, 2026   Case Laws Money Laundering
Nexus between attached bank balances and proceeds of crime is essential for PMLA attachment confirmation.

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Home › Highlights › Central Excise › 2016 › November, 2016 › This
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Central Excise

CENVAT credit - once there is a nexus between the services...

CENVAT Credit Allowed if Services Link to Manufacturing; Minor Procedural Errors Won't Affect Entitlement.

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Central Excise November 25, 2016 Case Laws AT
CENVAT credit - once there is a nexus between the services received and the manufacturing activity undertaken by the appellant minor Procedural Lapses / Irregularities cannot be held to be any adverse effect on taking CENVAT credit. - AT
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