Eligibility of credit under Rule 6(6)(vii) of the Cenvat Credit Rules - Partial customs-duty exemption - Supplies to expansion of an existing Mega Power Project under International Competitive Bidding Entitlement to exclusion from the credit-reversal and payment requirements for exempt clearances where excisable goods were supplied, under International Competitive Bidding, for expansion of an existing Mega Power Project and the corresponding imported goods enjoyed concessional basic customs d... ... ...

Electronic evidence in clandestine removal proceedings - Cross-examination of investigation witnesses in excise adjudication Electronic evidence in clandestine removal proceedings - Statutory certificate requirement for electronic records - Admissibility of the CD data and computer printouts relied upon to establish clandestine manufacture and clearance of TMT bars - HELD THAT: - Electronic records cannot be relied upon merely because they have been produced; the prescribed statutory conditio... ... ...

CENVAT credit on Pig Iron and M.S. Scrap allegedly received without physical delivery - Admissibility of Section 14 statements u/s 9D of the Central Excise Act, 1944 - Electronic evidence from a third-party hard disk u/s 36B of the Central Excise Act, 1944 - Vehicle-registration discrepancies as proof of non-transportation of inputs - Personal penalty on Director for fraudulent CENVAT credit Denial of CENVAT credit on inputs under registered-dealer invoices - Denial of CENVAT credit on Pig Ir... ... ...

Rule 6 of the Cenvat Credit Rules, 2004 - job-work services exempt under Notification No. 8/2005-ST Entitlement to Cenvat credit on input and input services used for job-work services exempt under Notification No. 8/2005-ST, where the client used the processed goods in dutiable final products - HELD THAT: - The exemption applied only where goods produced from materials supplied by the client were returned for use in manufacture of goods on which appropriate excise duty was payable. As the cli... ... ...

Reverse-charge service tax on royalty under mining leases executed before 01.04.2016 - Negative-list benefit for pre-existing mining leases Liability to reverse-charge service tax on royalty for mining leases claimed to have been executed before 01.04.2016 - HELD THAT: - The Tribunal held that, under the view taken in the cited decisions, a mining lease executed before 01.04.2016 entitles the assessee to the benefit of Section 66D of the Finance Act, 1994, with no reverse-charge service-tax l... ... ...

Government grants-in-aid as consideration for taxable service - Extended limitation - suppression with intent to evade service tax - Revenue neutrality of reverse-charge service tax Government grants-in-aid as consideration for taxable service - Service provider-client relationship - Taxability of Government grants-in-aid as consideration for Business Exhibition Service - HELD THAT: - The agreements neither required the appellant to render Business Exhibition Service to the Governments nor sh... ... ...

Manpower recruitment or supply service - Secondment of overseas employee - Extended period of limitation for suppression of facts Secondment of overseas employee as manpower supply - Employer-employee relationship - Taxability of the foreign company's temporary assignment of its employee to the appellant as Manpower Recruitment or Supply Agency Service - HELD THAT: - The memorandum identified the expatriate as an employee of the foreign company and provided for a short-term assignment to ... ... ...

Classification of mining-area transportation as Goods Transport Agency service rather than Mining Service - Small-scale exemption for Management, Maintenance and Repair Service and Supply of Tangible Goods Service - Unreasoned confirmation of service tax demand for April 2013 to March 2014 - Penalty for non-payment of service tax-absence of suppression with intent to evade - Penalty for delayed filing of service tax returns Classification of mining-area transportation as Goods Transport Agenc... ... ...

Service-tax exemption for foreign commission agency services - compliance with notification filing deadline - Penalty for failure to pay service tax following denial of exemption - statutory computation Service-tax exemption for foreign commission agency services - mandatory filing condition - Entitlement to service-tax exemption for foreign commission agency services used for exported shoes where the prescribed half-yearly return was filed after the notification-specific deadline - HELD THAT... ... ...

Duplication of service-tax demand under separate show-cause notices Duplication of demands confirmed by separate orders pursuant to two show-cause notices issued on the same date for the same service-tax period - HELD THAT: - As the two show-cause notices had resulted in separate orders confirming identical demands for the same period, fresh adjudication was necessary to determine whether the demand subsequently confirmed was one and the same as that covered by the impugned order. [Paras 6, 7... ... ...

Sponsorship service - reciprocal obligation for brand visibility - Burden of proving taxable character of charitable contributions - Extended limitation-absence of suppression of facts Sponsorship service - reciprocal obligation for brand visibility - Burden of proving taxable character of charitable contributions - Levy of service tax under the reverse-charge mechanism on the bank's charitable contributions treated as sponsorship services - HELD THAT: - Financial support in the form of d... ... ...

Alternative remedy and writ jurisdiction - Judicial discipline and binding appellate orders - Governmental authority exemption for public distribution infrastructure - Post-harvest storage infrastructure exemption Alternative remedy and writ jurisdiction - Maintainability of the writ petition against service-tax adjudication despite the availability of a statutory appellate remedy - HELD THAT: - The availability of an alternative remedy does not oust the plenary writ jurisdiction. Where the c... ... ...

Service tax proceedings against a non-existent transferor company after amalgamation HELD THAT: - The Court held that proceedings initiated against a non-existent entity are a nullity in law. Since the show cause notice had been issued to the transferor company after it had ceased to exist upon amalgamation, the proceedings were contrary to the settled legal position. The merits of the service tax demand, including matters concerning the status of the companies and registration, were not adju... ... ...

Secured creditor's due diligence for release of mortgaged properties from PMLA attachment - Applicability of RBI guidelines to loans against third-party fixed deposits Release of mortgaged properties from PMLA attachment - Due diligence by secured creditor - Release from PMLA attachment of properties mortgaged to a bank claiming to be a bona fide secured creditor - HELD THAT: - In the absence of direct proceeds of crime, property held by accused persons, their relatives, associates or emp... ... ...

Appellate scrutiny of bail under the Prevention of Money Laundering Act - Cancellation of bail and setting aside of bail order Challenge to regular bail in a money-laundering case on the ground that the statutory twin conditions had not been met - HELD THAT: - An appeal seeking to set aside an order granting bail is distinct from cancellation of bail. The former is confined to examining whether the order is illegal, perverse, arbitrary, founded on irrelevant material, or reflects failure to c... ... ...

Further investigation after filing of a money-laundering complaint - Commencement of criminal trial on framing of charge Whether the investigating agency (Enforcement Directorate) can start further investigation during pendency of the case before the Court without permission or leave of the Criminal Court where the case is pending? - HELD THAT: - Explanation (ii) to section 44(1) of the PMLA recognises the continuing statutory power of the authorised agency to conduct further investigation an... ... ...

Recall of ex parte order - Delay in recall application filed pursuant to granted liberty Recall of the ex parte order against the appellant and consideration of its reply, where the recall application was dismissed as delayed despite having been filed pursuant to liberty granted by the Adjudicating Authority - HELD THAT: - The Tribunal found that the appellant stood on facts identical to those considered in the earlier appellate order [2026 (10) TMI 17 - NATIONAL COMPANY LAW APPELLATE TRIBUNA... ... ...

Mandatory liquidation upon expiry of CIRP without resolution plan - Section 33(1)(a) liquidation independent of CoC liquidation resolution - CoC commercial wisdom subject to statutory CIRP timelines Liquidation of the corporate debtor on expiry of the CIRP without receipt of a resolution plan or a valid extension, despite failure of the separate CoC liquidation resolution and post-expiry expressions of interest - HELD THAT: - Section 33(1)(a) operates independently of liquidation by a CoC res... ... ...

Restoration of appeals withdrawn pursuant to one-time settlement - No party may take advantage of its own wrong - Failure of settlement attributable to the applicants Restoration of personal-guarantor appeals dismissed as infructuous upon acceptance of a one-time settlement, where the settlement subsequently failed owing to default by the principal borrower and guarantors - HELD THAT: - The liberty reserved while dismissing the appeals was construed as permitting revival only where the settle... ... ...

Landowner's status as co-promoter under RERA - Execution of unchallenged RERA recovery certificate during CIRP - NCLT jurisdiction over CIRP-related execution objections Landowner's status as co-promoter under RERA - The status of landowners who entered into a Joint Development Agreement with the developer for purposes of liability under the Real Estate (Regulation and Development) Act, 2016 - HELD THAT: - The statutory definition of promoter, including its Explanation, treats the per... ... ...