Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
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...
Conversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whether requisite documentary evidence supported claimed input tax credit (ITC). The court found the adjudicating authority had recorded absence of tax invoices and returns and specific findings of deliberate availing of ineligible ITC amounting to fraud, misstatement or suppression; a prior, different-year case was distinguishable because documents had been produced there. In consequence, conversion to the regular provision was refused for want of supporting records and the writ petition failed.
Conversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whether requisite documentary evidence supported claimed input tax credit (ITC). The court found the adjudicating authority had recorded absence of tax invoices and returns and specific findings of deliberate availing of ineligible ITC amounting to fraud, misstatement or suppression; a prior, different-year case was distinguishable because documents had been produced there. In consequence, conversion to the regular provision was refused for want of supporting records and the writ petition failed.
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