Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that various specified input services lacked "direct nexus/essentiality" with exported output services. The forum held that courier, scientific/technical consultancy, air travel booking for business travel, cargo handling/CHA for export documentation and statutory compliances, cleaning/maintenance of business premises, life insurance (for the pre-amendment period Jan-Mar 2011), and club/association related services qualify as "input service" under Rule 2(l) of the CCR, 2004, having direct or indirect nexus with provision of output services and not being excluded prior to 01.04.2011; consequently, refund of the unutilized credit was admissible as per prescribed conditions, and the appeal was allowed - CESTAT
Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that various specified input services lacked "direct nexus/essentiality" with exported output services. The forum held that courier, scientific/technical consultancy, air travel booking for business travel, cargo handling/CHA for export documentation and statutory compliances, cleaning/maintenance of business premises, life insurance (for the pre-amendment period Jan-Mar 2011), and club/association related services qualify as "input service" under Rule 2(l) of the CCR, 2004, having direct or indirect nexus with provision of output services and not being excluded prior to 01.04.2011; consequently, refund of the unutilized credit was admissible as per prescribed conditions, and the appeal was allowed - CESTAT
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