Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond 180 days, when goods were not returned and credit continued in the assessee’s books of accounts. - AT
CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond 180 days, when goods were not returned and credit continued in the assessee’s books of accounts. - AT
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