Purposive interpretation of residential house exemption: unregistered purchase agreement alone does not defeat relief, but investment must be verified...
The judgments dealing with the specific issue will prevail over the judgment in respect of general principle of the Cenvat Credit Rules - there are no mala fide on the part of the respondent. Therefore the Adjudicating Authority’s order setting aside the demand of Cenvat credit on Sales Commission exclusively on the ground of time bar is not found any fault. Therefore, the extended period was not invokable for the demand beyond the normal period. - AT
The judgments dealing with the specific issue will prevail over the judgment in respect of general principle of the Cenvat Credit Rules - there are no mala fide on the part of the respondent. Therefore the Adjudicating Authority’s order setting aside the demand of Cenvat credit on Sales Commission exclusively on the ground of time bar is not found any fault. Therefore, the extended period was not invokable for the demand beyond the normal period. - AT
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