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...
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CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and forwarding services received by the appellant at the depot. The tribunal upheld the appellant's claim, stating that since the ownership of goods remained with them until sold from the depot or consignment agent premises, all input services availed up to that point were eligible for Cenvat Credit. The tribunal interpreted the definition of "place of removal" under the Central Excise Act, 1944, to include the depot of the consignment agent as the place of removal, making services provided up to that point admissible for credit.
CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and forwarding services received by the appellant at the depot. The tribunal upheld the appellant's claim, stating that since the ownership of goods remained with them until sold from the depot or consignment agent premises, all input services availed up to that point were eligible for Cenvat Credit. The tribunal interpreted the definition of "place of removal" under the Central Excise Act, 1944, to include the depot of the consignment agent as the place of removal, making services provided up to that point admissible for credit.
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