Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Where a taxpayer collected service tax but filed nil returns and failed to deposit amounts with the exchequer, the text treats such suppression of facts and documents as establishing intent to evade tax, justifying denial of CENVAT credit for lack of documentation and lack of clean hands. It treats invocation of the extended limitation period as appropriate where suppression occurred and supports imposition of penalties for non-payment by suppression; interest liability on collected-but-not-deposited tax is endorsed. Reliance on bona fide belief defenses is rejected where tax was collected and not remitted.
Where a taxpayer collected service tax but filed nil returns and failed to deposit amounts with the exchequer, the text treats such suppression of facts and documents as establishing intent to evade tax, justifying denial of CENVAT credit for lack of documentation and lack of clean hands. It treats invocation of the extended limitation period as appropriate where suppression occurred and supports imposition of penalties for non-payment by suppression; interest liability on collected-but-not-deposited tax is endorsed. Reliance on bona fide belief defenses is rejected where tax was collected and not remitted.
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