Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
CESTAT allowed the appeal concerning CENVAT credit refund under Section 142(3) of CGST Act, 2017. The tribunal found that the appellant had correctly followed prescribed procedures for input credit and periodic returns for June 2017. The decision recognized the transitional provisions from the old tax regime to GST, holding that existing Central Excise Act conditions would apply except for the unjust enrichment clause. The tribunal determined that the legal framework sufficiently supports cash refund of excess CENVAT credit during the GST transition, thereby invalidating the lower appellate authority's order rejecting the refund claim.
CESTAT allowed the appeal concerning CENVAT credit refund under Section 142(3) of CGST Act, 2017. The tribunal found that the appellant had correctly followed prescribed procedures for input credit and periodic returns for June 2017. The decision recognized the transitional provisions from the old tax regime to GST, holding that existing Central Excise Act conditions would apply except for the unjust enrichment clause. The tribunal determined that the legal framework sufficiently supports cash refund of excess CENVAT credit during the GST transition, thereby invalidating the lower appellate authority's order rejecting the refund claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
