Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's arguments regarding the absence of a mechanism for recovering already taken credit and the interpretation of the exemption notification's requirements. It concludes that the appellant cannot undo the fulfillment of the notification's conditions after availing the exemption. - The court dismisses the appeal, upholding the impugned order that rejected the appellant's claim for a refund of the reversed Cenvat credit.
Refund of duty paid on self assessment basis - Refund of the Cenvat credit reversed - benefit of exemption notification - The High court scrutinizes the appellant's arguments regarding the absence of a mechanism for recovering already taken credit and the interpretation of the exemption notification's requirements. It concludes that the appellant cannot undo the fulfillment of the notification's conditions after availing the exemption. - The court dismisses the appeal, upholding the impugned order that rejected the appellant's claim for a refund of the reversed Cenvat credit.
Note: It is a system-generated summary and is for quick reference only.
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