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...
The case involves the recovery of a refund of service tax paid for services rendered to Electro Motive Diesel, Inc (EMD) and whether it qualifies as an export of services. The appellant challenged the show cause notice u/s 11A of the Central Excise Act after the Tribunal's order granted them a refund. Previous decisions in the appellant's favor were cited. The Revenue failed to challenge the final order or refund, which had attained finality. The Revenue erred in attempting to recover the refunded amount without a stay or higher forum intervention. The lower authorities exceeded their jurisdiction by criticizing the Tribunal's decision. The Tribunal set aside the impugned order, allowing the appeal.
The case involves the recovery of a refund of service tax paid for services rendered to Electro Motive Diesel, Inc (EMD) and whether it qualifies as an export of services. The appellant challenged the show cause notice u/s 11A of the Central Excise Act after the Tribunal's order granted them a refund. Previous decisions in the appellant's favor were cited. The Revenue failed to challenge the final order or refund, which had attained finality. The Revenue erred in attempting to recover the refunded amount without a stay or higher forum intervention. The lower authorities exceeded their jurisdiction by criticizing the Tribunal's decision. The Tribunal set aside the impugned order, allowing the appeal.
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