PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Reimbursement received not consideration for taxable service. CENVAT credit on debit notes containing requisite particulars admissible. CENVAT credit on invoices for out-of-pocket expenses allowed. Extended period of limitation unsustainable as no allegation of deliberate tax evasion. No interest payable on CENVAT credit availed but not utilized as credit reversed before utilization tantamount to non-availment. Appeal allowed by CESTAT.
Reimbursement received not consideration for taxable service. CENVAT credit on debit notes containing requisite particulars admissible. CENVAT credit on invoices for out-of-pocket expenses allowed. Extended period of limitation unsustainable as no allegation of deliberate tax evasion. No interest payable on CENVAT credit availed but not utilized as credit reversed before utilization tantamount to non-availment. Appeal allowed by CESTAT.
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