Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered various issues related to the eligibility of CENVAT credit and payment of service tax. It found in favor of the appellant on several counts, allowing credit on input services, RCM liability, education cess, goods used for maintenance, and ruling against the levy of service tax on ocean freight and government fees under RCM. However, excess credit allocation to one unit was disallowed, as it violated Rule 7 of the CENVAT Credit Rules.
CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered various issues related to the eligibility of CENVAT credit and payment of service tax. It found in favor of the appellant on several counts, allowing credit on input services, RCM liability, education cess, goods used for maintenance, and ruling against the levy of service tax on ocean freight and government fees under RCM. However, excess credit allocation to one unit was disallowed, as it violated Rule 7 of the CENVAT Credit Rules.
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