Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Fraudulent availment of CENVAT Credit - grey fabrics - Enough material was placed on record by the petitioner to suggest that the invoices were issued by duly registered manufactures and merely because the manufacturer is not available, does not mean that such manufacture who was registered with the central excise did not exist. Once receipt of goods is not disputed by a person taking credit and necessary invoices are issued, the petitioner is entitled to take credit - HC
Fraudulent availment of CENVAT Credit - grey fabrics - Enough material was placed on record by the petitioner to suggest that the invoices were issued by duly registered manufactures and merely because the manufacturer is not available, does not mean that such manufacture who was registered with the central excise did not exist. Once receipt of goods is not disputed by a person taking credit and necessary invoices are issued, the petitioner is entitled to take credit - HC
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