Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Input services like clearances charges, consultancy charges, insurance charges, GTA charges and erection/commissioning charges used by a manufacturer, directly or indirectly, in relation to manufacture of final product or clearance of final product up to place of removal, are eligible for CENVAT credit u/r 2(l)(ii) of CENVAT Credit Rules, 2004. Even though the term "setting up" was deleted from the inclusion clause, these services are covered under the main clause as input services. The Tribunal relied on the Piramal Glass Ltd case, allowing CENVAT credit on such services used for installation of a new furnace, being directly related to manufacture. The impugned order denying credit was set aside, and the appeal was allowed.
Input services like clearances charges, consultancy charges, insurance charges, GTA charges and erection/commissioning charges used by a manufacturer, directly or indirectly, in relation to manufacture of final product or clearance of final product up to place of removal, are eligible for CENVAT credit u/r 2(l)(ii) of CENVAT Credit Rules, 2004. Even though the term "setting up" was deleted from the inclusion clause, these services are covered under the main clause as input services. The Tribunal relied on the Piramal Glass Ltd case, allowing CENVAT credit on such services used for installation of a new furnace, being directly related to manufacture. 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 
of 4879 
