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...
Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper manner, on the part of the appellants. Therefore, it was incumbent upon the Department to prove the same with cogent evidence, reasoned argument and on a legal basis. Having not discharged their onus, the Department cannot simply brush aside the submissions of the appellants. The appellants have reversed the credit attributable to the inputs or inputs services alleged to have been used in the manufacture of exempted goods - the reversal of CENVAT Credit amounts to non-availment of CENVAT Credit and therefore, demands would not sustain. - AT
Reversal of CENVAT Credit - it is the Department who are alleging certain non-observance, of procedures by the appellants and availment of CENVAT Credit in a proper manner, on the part of the appellants. Therefore, it was incumbent upon the Department to prove the same with cogent evidence, reasoned argument and on a legal basis. Having not discharged their onus, the Department cannot simply brush aside the submissions of the appellants. The appellants have reversed the credit attributable to the inputs or inputs services alleged to have been used in the manufacture of exempted goods - the reversal of CENVAT Credit amounts to non-availment of CENVAT Credit and therefore, demands would not sustain. - AT
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