Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4) of the Cenvat Credit Rules. The tribunal held that the credit of service tax paid on Clearing & Forwarding Agents Services is eligible as it is a post-manufacturing activity not used in or in relation to manufacturing goods. The proviso limiting credit availment does not apply when credit is availed based on invoices issued by ISD. The department lacks jurisdiction to question the correctness of credit distributed by ISD from the recipient merely availing credit based on ISD invoices. Services like advertisement, manpower recruitment, market research are used by all units, and no input service was exclusively utilized in respondent's Guwahati units. Hence, ISD correctly followed Section 7(b). The extended period of limitation cannot be invoked as respondent and ISD regularly filed returns showing Cenvat Credit availed without concealing material facts. Interest and penalty are not applicable since the service tax demand itself is unsustainable. The tribunal upheld the Commissioner's order dismissing the Revenue's appeal.
Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4) of the Cenvat Credit Rules. The tribunal held that the credit of service tax paid on Clearing & Forwarding Agents Services is eligible as it is a post-manufacturing activity not used in or in relation to manufacturing goods. The proviso limiting credit availment does not apply when credit is availed based on invoices issued by ISD. The department lacks jurisdiction to question the correctness of credit distributed by ISD from the recipient merely availing credit based on ISD invoices. Services like advertisement, manpower recruitment, market research are used by all units, and no input service was exclusively utilized in respondent's Guwahati units. Hence, ISD correctly followed Section 7(b). The extended period of limitation cannot be invoked as respondent and ISD regularly filed returns showing Cenvat Credit availed without concealing material facts. Interest and penalty are not applicable since the service tax demand itself is unsustainable. The tribunal upheld the Commissioner's order dismissing the Revenue's appeal.
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