Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant argued that they had deposited the pre-deposit using the input tax credit available in their DRC-03 under CGST regime. - Considering the absence of a specific provision allowing pre-deposit via DRC-03, the Tribunal rejected the appellant's argument and relied on various judicial precedents to affirm that such a method was not permissible under Section 35F.
Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant argued that they had deposited the pre-deposit using the input tax credit available in their DRC-03 under CGST regime. - Considering the absence of a specific provision allowing pre-deposit via DRC-03, the Tribunal rejected the appellant's argument and relied on various judicial precedents to affirm that such a method was not permissible under Section 35F.
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