Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the appellant despite not disputing its availment by TSL Kolkata. CESTAT held that since TSL Kolkata's credit availment was undisputed, the appellant was entitled to take the distributed credit based on invoices issued by ISD. Reversal of credit by appellant was not required. The impugned order denying credit was set aside, and the appeal was allowed.
The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the appellant despite not disputing its availment by TSL Kolkata. CESTAT held that since TSL Kolkata's credit availment was undisputed, the appellant was entitled to take the distributed credit based on invoices issued by ISD. Reversal of credit by appellant was not required. The impugned order denying credit was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
