Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
CENVAT Credit - input services - services of Commission Agent received for marketing of products / sale of goods - The learned Commissioner has correctly held that the impugned service does not qualify as Input Service as the same was not used in or in relation to manufacture of goods by the appellants and therefore, the credit availed is illegal. - penalty under Rule 15 of CENVAT Credit Rules, 2004 is rightly imposed. - AT
CENVAT Credit - input services - services of Commission Agent received for marketing of products / sale of goods - The learned Commissioner has correctly held that the impugned service does not qualify as Input Service as the same was not used in or in relation to manufacture of goods by the appellants and therefore, the credit availed is illegal. - penalty under Rule 15 of CENVAT Credit Rules, 2004 is rightly imposed. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
