Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT.
The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT.
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