https://www.taxtmi.com/caselaws?id=780084 CESTAT partly allowed the appeal: the levy issue on renting of immovable property for certain tenants is remanded to the original authority for reconsideration in light of the Supreme Court's decision in the Retailers Association matter. Demands relating to miscellaneous income were confirmed because the appellant failed to substantiate that receipts were non-taxable (e.g., scrap, interest); that portion is remitted for precise quantification. Demand based on discrepancy between the CENVAT credit register and ST-3 was upheld, including interest and penalties, since supporting tax-payment documents were not produced. Case returned to original authority for fresh computation and decision. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 17 Oct 2025 11:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780084 CESTAT partly allowed the appeal: the levy issue on renting of immovable property for certain tenants is remanded to the original authority for reconsideration in light of the Supreme Court's decision in the Retailers Association matter. Demands relating to miscellaneous income were confirmed because the appellant failed to substantiate that receipts were non-taxable (e.g., scrap, interest); that portion is remitted for precise quantification. Demand based on discrepancy between the CENVAT credit register and ST-3 was upheld, including interest and penalties, since supporting tax-payment documents were not produced. Case returned to original authority for fresh computation and decision. Case-Laws Service Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780084