Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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CENVAT credit eligibility for various services used by appellant - transportation of household goods of employees, travel/journeys by employees for official purposes, procurement and filling of diesel for DG sets at cell sites, and prefabricated buildings used as shelters treated as capital goods. Tribunal held that during relevant period, definition of 'input services' was wide, covering services used in relation to business. Hence, credit availed on transportation of employee goods, employee travel, diesel procurement/filling eligible as 'input services'. Prefabricated buildings/shelters are accessories to Base Transceiver Station (BTS), qualifying as capital goods eligible for CENVAT credit. Extended period of limitation not invokable as no evidence of suppression with intent to evade tax. Appeal allowed.
CENVAT credit eligibility for various services used by appellant - transportation of household goods of employees, travel/journeys by employees for official purposes, procurement and filling of diesel for DG sets at cell sites, and prefabricated buildings used as shelters treated as capital goods. Tribunal held that during relevant period, definition of 'input services' was wide, covering services used in relation to business. Hence, credit availed on transportation of employee goods, employee travel, diesel procurement/filling eligible as 'input services'. Prefabricated buildings/shelters are accessories to Base Transceiver Station (BTS), qualifying as capital goods eligible for CENVAT credit. Extended period of limitation not invokable as no evidence of suppression with intent to evade tax. Appeal allowed.
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