Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
A refund claim arising from export of services was rejected by a non-speaking order that failed to record any specific finding on entitlement and merely reproduced clauses of the agreement. The High Court held that such bald disposal was contrary to the requirement of a reasoned determination and principles of natural justice, because the authority did not adjudicate the petitioner's submissions or material before it. The impugned appellate order was quashed, and the matter was remanded for de novo consideration by the original authority with an opportunity of hearing, leaving all contentions open.
A refund claim arising from export of services was rejected by a non-speaking order that failed to record any specific finding on entitlement and merely reproduced clauses of the agreement. The High Court held that such bald disposal was contrary to the requirement of a reasoned determination and principles of natural justice, because the authority did not adjudicate the petitioner's submissions or material before it. The impugned appellate order was quashed, and the matter was remanded for de novo consideration by the original authority with an opportunity of hearing, leaving all contentions open.
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