PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the Department has a better grip and knowledge about affairs of a manufacturing unit in the LTU jurisdiction. Further, it is an admitted fact that the appellant have been filing regular returns with the Department - there is no mala fide on the part of the appellant in having taken credit - Demand set aside - AT
Extended period of limitation - CENVAT Credit - input services - In LTU there are few number of assesses, as compared to the normal Commissionerate and hence the Department has a better grip and knowledge about affairs of a manufacturing unit in the LTU jurisdiction. Further, it is an admitted fact that the appellant have been filing regular returns with the Department - there is no mala fide on the part of the appellant in having taken credit - Demand set aside - AT
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