Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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CENVAT Credit availed on manpower supply and housekeeping services received at unregistered job working units. Credit availed beyond six months from document date. Extended period invoked for demand, interest and penalty. Held: Input service definition construed widely, credit allowed on services consumed in unregistered premises as per jurisdictional High Court. Time limit u/r 4 not retrospective, credit allowed on invoices prior to September 2014 based on Delhi High Court ruling. No evidence of suppression, issues interpretational, extended period invoked incorrectly. Impugned orders set aside, appeal allowed.
CENVAT Credit availed on manpower supply and housekeeping services received at unregistered job working units. Credit availed beyond six months from document date. Extended period invoked for demand, interest and penalty. Held: Input service definition construed widely, credit allowed on services consumed in unregistered premises as per jurisdictional High Court. Time limit u/r 4 not retrospective, credit allowed on invoices prior to September 2014 based on Delhi High Court ruling. No evidence of suppression, issues interpretational, extended period invoked incorrectly. Impugned orders set aside, appeal allowed.
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