Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Eligibility of CENVAT credit - Input services or not - insurance service - premium for the master insurance policy issued to the appellant - The Cenvat credit was denied on the ground that, Insurance Company was providing service in relation to insurance of the gold belonging to the customers of the appellant and which was purchased from the appellant. - The Tribunal, following the larger bench and the Hon’ble High Court decisions, rejected the adjudicating authority's reasoning regarding the documentation provided for availing CENVAT credit, citing relevant provisions of the Reserve Bank of India Act, 1934, and Service Tax Rules, 1994. - Credit allowed.
Eligibility of CENVAT credit - Input services or not - insurance service - premium for the master insurance policy issued to the appellant - The Cenvat credit was denied on the ground that, Insurance Company was providing service in relation to insurance of the gold belonging to the customers of the appellant and which was purchased from the appellant. - The Tribunal, following the larger bench and the Hon’ble High Court decisions, rejected the adjudicating authority's reasoning regarding the documentation provided for availing CENVAT credit, citing relevant provisions of the Reserve Bank of India Act, 1934, and Service Tax Rules, 1994. - Credit allowed.
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TaxTMI 
TaxTMI 
