https://www.taxtmi.com/caselaws?id=757631 Composite contracts claimed as works contracts required fresh verification of the contractual nature, supporting VAT treatment, and the applicable service tax position, especially for the pre-31.05.2007 period. The Tribunal also held that denial of Cenvat credit on capital goods and inputs could not stand without proper examination of invoices, ledgers, and supporting certificates, so the credit dispute was remanded for reconsideration, with the undisputed unsupported credit to be paid with interest. Short-payment and GTA-related demands, together with penalties, were likewise left open for re-adjudication after verification of the evidence and payments already made, and any residual liability was to be redetermined accordingly. en-us Fri, 23 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 08:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757631 Composite contracts claimed as works contracts required fresh verification of the contractual nature, supporting VAT treatment, and the applicable service tax position, especially for the pre-31.05.2007 period. The Tribunal also held that denial of Cenvat credit on capital goods and inputs could not stand without proper examination of invoices, ledgers, and supporting certificates, so the credit dispute was remanded for reconsideration, with the undisputed unsupported credit to be paid with interest. Short-payment and GTA-related demands, together with penalties, were likewise left open for re-adjudication after verification of the evidence and payments already made, and any residual liability was to be redetermined accordingly. Case-Laws Service Tax Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757631