Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a building or civil work only means service towards the construction of a new building especially civil structure work of the building or laying of foundation work for such building for support of capital goods whereas in the present case the nature of services so availed by the appellant was towards electrical works and modernisation of premises and it was not getting a new building constructed. - Credit allowed - AT
Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a building or civil work only means service towards the construction of a new building especially civil structure work of the building or laying of foundation work for such building for support of capital goods whereas in the present case the nature of services so availed by the appellant was towards electrical works and modernisation of premises and it was not getting a new building constructed. - Credit allowed - AT
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