Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
The appellant, a telecom service provider, was disallowed CENVAT credit on services related to procurement, transportation, and filling of diesel for DG sets at cell sites, as well as services for dismantling of DG sets and towers. The Tribunal held that the services for procurement, transportation, and filling of diesel qualify as 'input services' as they are necessary for continuous running of DG sets and sustenance of cell sites, which are essential for providing telecom services. Similarly, services for dismantling of DG sets and towers were also held eligible for CENVAT credit as 'input services' used in the course of telecom business. The Tribunal set aside the disallowance of CENVAT credit on these services. Further, it held that extended period of limitation cannot be invoked in the absence of suppression of facts or mala fide intent, and when the issue involves interpretation of statute. Consequently, the demands confirmed by invoking extended period were held unsustainable.
The appellant, a telecom service provider, was disallowed CENVAT credit on services related to procurement, transportation, and filling of diesel for DG sets at cell sites, as well as services for dismantling of DG sets and towers. The Tribunal held that the services for procurement, transportation, and filling of diesel qualify as 'input services' as they are necessary for continuous running of DG sets and sustenance of cell sites, which are essential for providing telecom services. Similarly, services for dismantling of DG sets and towers were also held eligible for CENVAT credit as 'input services' used in the course of telecom business. The Tribunal set aside the disallowance of CENVAT credit on these services. Further, it held that extended period of limitation cannot be invoked in the absence of suppression of facts or mala fide intent, and when the issue involves interpretation of statute. Consequently, the demands confirmed by invoking extended period were held unsustainable.
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