Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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