Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The appellant complied with the conditions of Notification No. 12/2012-CE dated 17.03.2012, except for taking credit in PLA after six months from duty payment. The vehicles had passenger capacity below 13 and were registered as taxis. The procedural lapse of delayed PLA credit cannot enable rejection of refund claims when the substantive condition of vehicle use as taxi was fulfilled. The refund claims from 01.07.2017 to 27.12.2017 for clearances from January 2017 to June 2017 were filed within six months as required. The show cause notice did not allege untimely filing. The Commissioner's finding on time-bar was incorrect and legally unsustainable. The Tribunal allowed the appeal, holding the refund claims were not time-barred and the appellant was entitled to the duty refund under the notification.
The appellant complied with the conditions of Notification No. 12/2012-CE dated 17.03.2012, except for taking credit in PLA after six months from duty payment. The vehicles had passenger capacity below 13 and were registered as taxis. The procedural lapse of delayed PLA credit cannot enable rejection of refund claims when the substantive condition of vehicle use as taxi was fulfilled. The refund claims from 01.07.2017 to 27.12.2017 for clearances from January 2017 to June 2017 were filed within six months as required. The show cause notice did not allege untimely filing. The Commissioner's finding on time-bar was incorrect and legally unsustainable. The Tribunal allowed the appeal, holding the refund claims were not time-barred and the appellant was entitled to the duty refund under the notification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
