Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CENVAT Credit - denial on the ground that the service providers could not be traced during the visit by the Department officers - no allegation in the SCN has been made that there was any connivance between appellant and the service providers so as to facilitate availment of irregular or wrong credit - the allegation to deny credit is based on assumptions and conjectures which cannot be the reason to deprive the assessee from availing credit. Hence, the order for recovery of credit cannot be legally sustained. - AT
CENVAT Credit - denial on the ground that the service providers could not be traced during the visit by the Department officers - no allegation in the SCN has been made that there was any connivance between appellant and the service providers so as to facilitate availment of irregular or wrong credit - the allegation to deny credit is based on assumptions and conjectures which cannot be the reason to deprive the assessee from availing credit. Hence, the order for recovery of credit cannot be legally sustained. - AT
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TaxTMI 
TaxTMI 
