Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Denial of CENVAT credit of tax - From a plain reading of the germane definitions in CENVAT Credit Rules, 2004, we also find that the distinction drawn between ‘input’ and ‘input service’ for deploying the expression ‘whether directly or indirectly’ also appears to have been overlooked by central excise authorities - The lack of finding in the impugned order on the applicability of the main leg of the definition and its nexus with the final output hinders the exercise of appellate determination. - AT
Denial of CENVAT credit of tax - From a plain reading of the germane definitions in CENVAT Credit Rules, 2004, we also find that the distinction drawn between ‘input’ and ‘input service’ for deploying the expression ‘whether directly or indirectly’ also appears to have been overlooked by central excise authorities - The lack of finding in the impugned order on the applicability of the main leg of the definition and its nexus with the final output hinders the exercise of appellate determination. - AT
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