Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
The CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law. The authorities failed to base their decision of rejecting the refund claim on any change in law or circumstance, and ignored the appellant's submission regarding earlier orders granting refunds for the same service. The Tribunal remanded the matter back to the Adjudicating Authority for de novo adjudication, considering the earlier orders granting refunds, the appellant's submissions, and the laws applicable at the relevant time, after providing a proper opportunity of hearing to the appellant.
The CESTAT held that the revenue authorities cannot adopt an inconsistent stand in subsequent proceedings when the facts are identical, unless there is a change in law. The authorities failed to base their decision of rejecting the refund claim on any change in law or circumstance, and ignored the appellant's submission regarding earlier orders granting refunds for the same service. The Tribunal remanded the matter back to the Adjudicating Authority for de novo adjudication, considering the earlier orders granting refunds, the appellant's submissions, and the laws applicable at the relevant time, after providing a proper opportunity of hearing to the appellant.
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