Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Refund claim of unutilized cenvat credit - The Tribunal held that denial of refund on the grounds that the appellant did not possess registration and that the goods exported were exempted is not sustainable. It was established that even if manufactured goods/output services are exempted, the refund of Service Tax against export of the same cannot be denied. - AT
Refund claim of unutilized cenvat credit - The Tribunal held that denial of refund on the grounds that the appellant did not possess registration and that the goods exported were exempted is not sustainable. It was established that even if manufactured goods/output services are exempted, the refund of Service Tax against export of the same cannot be denied. - AT
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