Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Benefit of input service tax credit was denied due to failure to submit Cenvat credit account showing credit taken in books within one year from invoice date. Commissioner (Appeals) should re-examine eligibility for adjustment against demand for 2014-15, 2016-17 & 2017-18 after considering supporting documents. Service tax demand calculated on net receipt basis upheld, except for Rs.47,683/- confirmed after incorrect abatement percentage applied. Extended period of limitation invoked correctly as wrong practice followed cannot be considered disclosure of facts. Order partly set aside for re-determination of Rs.47,683/- demand, adjustment eligibility for certain years, and consequential penalty. Remaining findings upheld as no error substantiated.
Benefit of input service tax credit was denied due to failure to submit Cenvat credit account showing credit taken in books within one year from invoice date. Commissioner (Appeals) should re-examine eligibility for adjustment against demand for 2014-15, 2016-17 & 2017-18 after considering supporting documents. Service tax demand calculated on net receipt basis upheld, except for Rs.47,683/- confirmed after incorrect abatement percentage applied. Extended period of limitation invoked correctly as wrong practice followed cannot be considered disclosure of facts. Order partly set aside for re-determination of Rs.47,683/- demand, adjustment eligibility for certain years, and consequential penalty. Remaining findings upheld as no error substantiated.
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TaxTMI 
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