Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The respondent claimed refund of accumulated CENVAT credit, which was rejected for non-compliance with Notification No. 5/2006-CE(NT) dated 14.03.2006 issued u/r 5 of CENVAT Credit Rules, 2004. The definition of 'input service' u/r 2(l) of CENVAT Credit Rules, 2004 covers services used directly or indirectly in manufacturing and clearance of final products. Each input service involved was held eligible for CENVAT credit based on various decisions. Refund eligibility cannot be questioned in refund proceedings as per the HCL Comnet case. Invoices addressed to the corporate office instead of manufacturing premises was a technical lapse, and substantive benefits cannot be denied for procedural irregularities. The CESTAT upheld the impugned order and dismissed the Revenue's appeal.
The respondent claimed refund of accumulated CENVAT credit, which was rejected for non-compliance with Notification No. 5/2006-CE(NT) dated 14.03.2006 issued u/r 5 of CENVAT Credit Rules, 2004. The definition of 'input service' u/r 2(l) of CENVAT Credit Rules, 2004 covers services used directly or indirectly in manufacturing and clearance of final products. Each input service involved was held eligible for CENVAT credit based on various decisions. Refund eligibility cannot be questioned in refund proceedings as per the HCL Comnet case. Invoices addressed to the corporate office instead of manufacturing premises was a technical lapse, and substantive benefits cannot be denied for procedural irregularities. The CESTAT upheld the impugned order and dismissed the Revenue's appeal.
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