Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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