Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
