Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
CENVAT Credit - assessee was not registered during the relevant period - They become eligible at the time after taking the registration by the Service Providers and payment of Service Tax. Therefore, the appellant at the most is liable for interest liability from the date the Cenvat Credit taken till the Service Tax paid by the Service Providers, however, for this reason, Cenvat Credit cannot be denied
CENVAT Credit - assessee was not registered during the relevant period - They become eligible at the time after taking the registration by the Service Providers and payment of Service Tax. Therefore, the appellant at the most is liable for interest liability from the date the Cenvat Credit taken till the Service Tax paid by the Service Providers, however, for this reason, Cenvat Credit cannot be denied
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