https://www.taxtmi.com/caselaws?id=780336 CESTAT HYD - AT partly allowed the appeal. The tribunal upheld invocation of the extended period and penalty for deliberate non-payment and non-filing of service-tax returns, finding mens rea in withholding collected tax. It remanded the question whether sale of film rights amounts to temporary or perpetual transfer of copyright for fresh examination of the contracts in light of relevant precedents. Irregular CENVAT credit taken long after invoices was remanded for factual scrutiny: the adjudicating authority must examine private accounting records and eligibility under CENVAT rules and allow credit to the extent proved. en-us Fri, 17 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780336 CESTAT HYD - AT partly allowed the appeal. The tribunal upheld invocation of the extended period and penalty for deliberate non-payment and non-filing of service-tax returns, finding mens rea in withholding collected tax. It remanded the question whether sale of film rights amounts to temporary or perpetual transfer of copyright for fresh examination of the contracts in light of relevant precedents. Irregular CENVAT credit taken long after invoices was remanded for factual scrutiny: the adjudicating authority must examine private accounting records and eligibility under CENVAT rules and allow credit to the extent proved. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780336