Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Whether reimbursements to a foreign representative office constitute taxable "consideration" under the reverse-charge for business support services: Tribunal found the representative office to be a back-end extension of the appellant, with expenses borne by the appellant; reimbursements are mere expense recovery and not separate agreed consideration, so not value of taxable services. Reliance on the Delhi HC striking down Rule 5(1) and on contemporaneous factual precedents reinforced that invoicing/receipt by the appellant negates taxability. Impugned order set aside; appeal allowed. - CESTAT
Whether reimbursements to a foreign representative office constitute taxable "consideration" under the reverse-charge for business support services: Tribunal found the representative office to be a back-end extension of the appellant, with expenses borne by the appellant; reimbursements are mere expense recovery and not separate agreed consideration, so not value of taxable services. Reliance on the Delhi HC striking down Rule 5(1) and on contemporaneous factual precedents reinforced that invoicing/receipt by the appellant negates taxability. Impugned order set aside; appeal allowed. - CESTAT
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