Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
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CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the exemption route instead of claiming Cenvat credit. Additionally, the Department argued that the services were utilized after the "place of removal," making them ineligible for Cenvat credit under the amended Rule 2(l) of Cenvat Credit Rules, 2004. - However, the Tribunal concluded that the appellant had the discretion to choose between exemption and Cenvat credit under Notification No.17/2009. Moreover, the Tribunal determined that the services utilized by the appellant at the port fell within the definition of "place of removal," making them eligible for Cenvat credit. Consequently, the Tribunal dismissed the appeal filed by the Revenue.
CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the exemption route instead of claiming Cenvat credit. Additionally, the Department argued that the services were utilized after the "place of removal," making them ineligible for Cenvat credit under the amended Rule 2(l) of Cenvat Credit Rules, 2004. - However, the Tribunal concluded that the appellant had the discretion to choose between exemption and Cenvat credit under Notification No.17/2009. Moreover, the Tribunal determined that the services utilized by the appellant at the port fell within the definition of "place of removal," making them eligible for Cenvat credit. Consequently, the Tribunal dismissed the appeal filed by the Revenue.
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