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...
The petitioner's claim for refund of unutilized credit on account of payment of Service Tax, Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) under the GST regime was rejected. The court held that EC, SHEC, and KKC can only be utilized for payment of such cess and not for any other purposes under the CENVAT Credit Rules. There is no cross-utilization of EC, SHEC, and KKC against tax payable on account of Service Tax. The judgment of the Madras High Court in Sutherland Global Services case clarified that there cannot be any transitioning of cess paid as EC, SHEC, and KKC u/s 140 of the CGST Act. The petitioner's claim for refund u/s 54 of the CGST Act was also rejected, as refund can only be claimed for zero-rated supplies or inverted duty structure, which does not apply in this case. The court dismissed the petition, rejecting the petitioner's contentions and the contrary views taken by various Tribunals as not in accordance with statutory provisions.
The petitioner's claim for refund of unutilized credit on account of payment of Service Tax, Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi Kalyan Cess (KKC) under the GST regime was rejected. The court held that EC, SHEC, and KKC can only be utilized for payment of such cess and not for any other purposes under the CENVAT Credit Rules. There is no cross-utilization of EC, SHEC, and KKC against tax payable on account of Service Tax. The judgment of the Madras High Court in Sutherland Global Services case clarified that there cannot be any transitioning of cess paid as EC, SHEC, and KKC u/s 140 of the CGST Act. The petitioner's claim for refund u/s 54 of the CGST Act was also rejected, as refund can only be claimed for zero-rated supplies or inverted duty structure, which does not apply in this case. The court dismissed the petition, rejecting the petitioner's contentions and the contrary views taken by various Tribunals as not in accordance with statutory provisions.
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