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    July 20, 2026   Case LawsIncome Tax
    Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
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    July 20, 2026   Case LawsIBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.
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    July 20, 2026   Case Laws Income Tax
    Operating lease ownership supports depreciation despite lessee registration, while undecided maintenance-charge grounds require fresh determination.
    July 20, 2026   Case Laws Income Tax
    Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative delay.
    July 20, 2026   Case Laws Income Tax
    Refund adjustment against a subsisting stayed tax demand is unsustainable; the refund must be restored with applicable interest.
    July 20, 2026   Case Laws Income Tax
    Software licensing ancillary services and deemed Indian accrual are assessed under principles governing technical-service income.
    July 20, 2026   Case Laws Income Tax
    Charitable donation refunds need not defeat exemption where no donor benefit arises and funds remain applied charitably.
    July 20, 2026   Case Laws Income Tax
    Transfer-pricing adjustments for project business and intra-group services were remanded for fresh consideration under DRP directions.
    July 20, 2026   Case Laws Income Tax
    Article 8 aircraft-operation exemption excludes independent ground handling and engineering service receipts lacking qualifying airline-pool participation.
    July 20, 2026   Case Laws Income Tax
    Form 26A compliance protects interest expenditure where portal delays are not attributable to the payer and payees have paid tax.
    July 20, 2026   Case Laws Income Tax
    Section 87A rebate covers short-term capital gains tax under the new regime before later special-rate restrictions apply.
    July 20, 2026   Case Laws Income Tax
    Defective penalty notices and bona fide claims can invalidate penalties for disputed tax disallowances and under-reporting.
    July 20, 2026   Case Laws Income Tax
    Specific statutory charge in undisclosed-income penalty notices is essential; an unspecified penalty limb invalidates the proceedings.
    July 20, 2026   Case Laws Income Tax
    Doctrine of mutuality protects member-funded co-operative society surpluses, while timely audited returns avoid late-filing fee.
    July 20, 2026   Case Laws Income Tax
    Transfer under joint development agreements requires enforceable, irrevocable divestment of property rights before capital gains can arise.
    July 20, 2026   Case Laws Income Tax
    Bad-debt write-offs and reconciled contract receipts cannot support revision where assessment records show adequate enquiry.
    July 20, 2026   Case Laws Customs
    Binding detention-cum-waiver certificates require compliance, supporting conditional interim release of perishable imported goods despite detention charges.
    July 20, 2026   Case Laws Customs
    Food-safety sampling requires FSSAI authorisation, while Customs retains separate powers for revenue, classification and import-compliance purposes.
    July 20, 2026   Case Laws Customs
    Restoration jurisdiction permits rehearing after default but cannot decide maintainability or replace the earlier dismissal order.
    July 20, 2026   Case Laws SEBI
    Mandatory pre-cognizance hearing under BNSS applies to SEBI complaints where the special statute provides no inconsistent procedure.
    July 20, 2026   Case Laws IBC
    Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan approval.
    July 20, 2026   Case Laws IBC
    CIRP challenges require timely statutory objections, compliant resolution plans, and cannot replace the CoC's commercial valuation assessment.

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      Home› Highlights › Central Excise › 2019 › August, 2019 › This
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      Central Excise

      CENVAT Credit - outward freight - credit pertains up to March...

      CENVAT Credit Eligibility: Can Credit on Outward Freight Claimed in November 2008 Cover Services from April 2007-March 2008?

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      Central ExciseAugust 2, 2019Case LawsAT
      CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the place of removal” and w.e.f. 01.04.2008 - documentary evidence and the certificate of the Chartered Accountant prove that the cenvat credit of service tax paid on GTA pertains to the period April 2007 to March 2008 - entitled to take the credit
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