Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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The High Court addressed the issue of linking services provided by a company to its separate registered units for taxation purposes under CENVAT Credit Rules. The court clarified that u/r 7, a manufacturer can distribute service tax credits among its units, subject to certain limitations. The court emphasized that there is no restriction on claiming input service tax paid at one unit for use in another unit. The court also noted that a company's divisions and units are not distinct legal entities. Furthermore, the court ruled that once a decision has been accepted by the department in a similar case, the issue cannot be re-litigated. The court highlighted that no provision allowed the issuance of a show cause notice for duty wrongly availed if it was rectified before the notice. Ultimately, the court dismissed the Revenue's appeal.
The High Court addressed the issue of linking services provided by a company to its separate registered units for taxation purposes under CENVAT Credit Rules. The court clarified that u/r 7, a manufacturer can distribute service tax credits among its units, subject to certain limitations. The court emphasized that there is no restriction on claiming input service tax paid at one unit for use in another unit. The court also noted that a company's divisions and units are not distinct legal entities. Furthermore, the court ruled that once a decision has been accepted by the department in a similar case, the issue cannot be re-litigated. The court highlighted that no provision allowed the issuance of a show cause notice for duty wrongly availed if it was rectified before the notice. Ultimately, the court dismissed the Revenue's appeal.
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