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...
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CESTAT allowed the appeal, holding that for the period prior to 01.04.2011, no reversal of CENVAT Credit was required for input services used partially in trading activities. The Appellant had already voluntarily reversed Rs. 22,534/- with interest for trading-related credits. The tribunal found the department failed to establish credit inadmissibility, and thus set aside the original order denying CENVAT Credit, interest, and penalty. The decision affirmed the Appellant's right to claim input service credits across manufacturing and trading operations during the specified period.
CESTAT allowed the appeal, holding that for the period prior to 01.04.2011, no reversal of CENVAT Credit was required for input services used partially in trading activities. The Appellant had already voluntarily reversed Rs. 22,534/- with interest for trading-related credits. The tribunal found the department failed to establish credit inadmissibility, and thus set aside the original order denying CENVAT Credit, interest, and penalty. The decision affirmed the Appellant's right to claim input service credits across manufacturing and trading operations during the specified period.
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