Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
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CENVAT credit was denied on ISD invoices for not containing prescribed particulars u/r 4A of Service Tax Rules, 1994. The appellant had availed credit by splitting service tax, education cess, and secondary higher education cess, which was held permissible as per Notification No. 10/2007-CE (NT). Regarding availment of credit on ISD invoices without receiving input services, it was held following Karnataka High Court's decision that the assessee is entitled to distribute CENVAT credit on input services to manufacturing or other units providing output services. The appellant was eligible for availing the credit, and the demand and penalty were set aside. The appeal was allowed.
CENVAT credit was denied on ISD invoices for not containing prescribed particulars u/r 4A of Service Tax Rules, 1994. The appellant had availed credit by splitting service tax, education cess, and secondary higher education cess, which was held permissible as per Notification No. 10/2007-CE (NT). Regarding availment of credit on ISD invoices without receiving input services, it was held following Karnataka High Court's decision that the assessee is entitled to distribute CENVAT credit on input services to manufacturing or other units providing output services. The appellant was eligible for availing the credit, and the demand and penalty were set aside. The appeal was allowed.
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