Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Dominant issue: whether CENVAT credit was fraudulently availed. The Tribunal found invoice comparison errors by the lower authority but confirmed that input and output invoices related to different months and that the respondent produced only invoices without proof of payment or service tax remittance; under Rule 4(7) Cenvat Credit Rules, credit required proof of payment and tax liability. Fictitious suppliers and proxy personnel established fraudulent issuance of invoices and thus nullified the credit (fraud vitiates). Consequence: demand of Rs. 20,07,497 reinstated, impugned order set aside and appeal allowed. - CESTAT
Dominant issue: whether CENVAT credit was fraudulently availed. The Tribunal found invoice comparison errors by the lower authority but confirmed that input and output invoices related to different months and that the respondent produced only invoices without proof of payment or service tax remittance; under Rule 4(7) Cenvat Credit Rules, credit required proof of payment and tax liability. Fictitious suppliers and proxy personnel established fraudulent issuance of invoices and thus nullified the credit (fraud vitiates). Consequence: demand of Rs. 20,07,497 reinstated, impugned order set aside and appeal allowed. - CESTAT
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