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...
Admissibility of CENVAT Credit - capital goods used for setting up, erection and commissioning of the power plant - There are no merits in the submissions of the Revenue that just because for some time in the initial stages of installing and commissioning of the plant, the respondents had supplied electricity to MSEDCL on commercial basis from their captive power plant the same can be a reason for denial of the cenvat credit in respect of the Capital Goods used for setting up the Captive Power Plant. - AT
Admissibility of CENVAT Credit - capital goods used for setting up, erection and commissioning of the power plant - There are no merits in the submissions of the Revenue that just because for some time in the initial stages of installing and commissioning of the plant, the respondents had supplied electricity to MSEDCL on commercial basis from their captive power plant the same can be a reason for denial of the cenvat credit in respect of the Capital Goods used for setting up the Captive Power Plant. - AT
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