Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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Refund of Cenvat credit availed on Education Cess and Higher Secondary Education Cess carried forward as on the appointed day i.e. 30.06.2017 in terms of Section 142(3) of the CGST Act 2017 - The Tribunal upheld the department's decision to reject the refund claim, citing Section 142(3) of the CGST Act, 2017. It noted that the entire refund claim amount had been carried forward by the appellant, making them ineligible for the refund.
Refund of Cenvat credit availed on Education Cess and Higher Secondary Education Cess carried forward as on the appointed day i.e. 30.06.2017 in terms of Section 142(3) of the CGST Act 2017 - The Tribunal upheld the department's decision to reject the refund claim, citing Section 142(3) of the CGST Act, 2017. It noted that the entire refund claim amount had been carried forward by the appellant, making them ineligible for the refund.
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