Preliminary reassessment proceedings generally require statutory remedies unless jurisdiction is wholly absent or mandatory conditions are patently br...
Agricultural land classification requires cumulative factual indicators, while industrial-purpose land and absent agricultural use defeat reinvestment...
Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
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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.
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