Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Eligibility of CENVAT credit on various input services, write-off of obsolete items, rental charges for EOU, credit taken without documents, and the applicability of time limitation and penalties. The key points are: Prior to 01.04.2011, the appellant is eligible for credit on services like outdoor catering, courier, civil construction, logistics, customs agent, and insurance services as they fall under the inclusive definition of input services. After 01.04.2011, credit on outdoor catering, civil construction, and insurance services is ineligible, and the appellant has reversed the credit. The demand for write-off of obsolete items is set aside before 01.03.2011 but sustained after that date, with the appellant reversing Rs. 27,36,474/-. The demand on rental charges for EOU is upheld as the appellant is not contesting it. The demand alleging common use of input services for DTA and EOU units cannot be sustained based on the Dashion Ltd. case. The denial of credit transferred from the de-bonded EOU to the DTA unit without documents is set aside, following the Wipro Ltd. case and the appellant's own case before the High Court. Considering the interpretational nature of issues and lack of suppression, the extended period and penalties are set aside. The appeal is allowed in.
Eligibility of CENVAT credit on various input services, write-off of obsolete items, rental charges for EOU, credit taken without documents, and the applicability of time limitation and penalties. The key points are: Prior to 01.04.2011, the appellant is eligible for credit on services like outdoor catering, courier, civil construction, logistics, customs agent, and insurance services as they fall under the inclusive definition of input services. After 01.04.2011, credit on outdoor catering, civil construction, and insurance services is ineligible, and the appellant has reversed the credit. The demand for write-off of obsolete items is set aside before 01.03.2011 but sustained after that date, with the appellant reversing Rs. 27,36,474/-. The demand on rental charges for EOU is upheld as the appellant is not contesting it. The demand alleging common use of input services for DTA and EOU units cannot be sustained based on the Dashion Ltd. case. The denial of credit transferred from the de-bonded EOU to the DTA unit without documents is set aside, following the Wipro Ltd. case and the appellant's own case before the High Court. Considering the interpretational nature of issues and lack of suppression, the extended period and penalties are set aside. The appeal is allowed in.
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