Remission of excise duty on goods rendered unmarketable by trademark injunction - Goods unfit for marketing or consumption Remission of duty on Manikchand-branded pan masala and gutkha rendered unsaleable by a subsisting trademark injunction and claimed to be unfit for consumption - HELD THAT: - The Department did not dispute the subsistence of the injunction or that manufacture had thereafter shifted to another brand. Having asserted that the existing branded stock remained unusable and unfi... ... ...

Utilisation of AED [GSI] credit towards basic excise duty - Refund of AED [GSI] credit on inputs used in exported tyres Utilisation of AED [GSI] credit towards basic excise duty - Retrospective operation of CENVAT credit amendment - Eligibility to utilise AED [GSI] credit on unprocessed nylon tyre cord fabrics towards basic excise duty on tyres. - HELD THAT: - Rule 57C, read with the second proviso to Notification No.5/94, confined AED [GSI] credit on inputs to payment of AED [GSI] on the fin... ... ...

Reverse-charge service tax on royalty under pre-existing mining leases - Verification of mining lease agreements - Reverse-charge service-tax liability on royalty paid under mining leases claimed to have been executed before 01.04.2016 HELD THAT:- As the mining lease agreements were not placed before the lower authorities, their date of execution required verification. Applying the Tribunal's earlier decisions M/s Tirupati Build-Con Private Limited [2026 (2) TMI 432 - CESTAT NEW DELHI]... ... ...

Classification of per-trip hiring of hydrogen cylinder skid-fitted trucks - Supply of tangible goods service - Leviability to service tax under supply of tangible goods service on the per-trip hiring of trucks fitted with hydrogen cylinder skids HELD THAT: - The Tribunal followed its earlier decisions in the appellant's own case [2023 (10) TMI 1382 - CESTAT AHMEDABAD] which treated charging on a per-trip basis as indicative of transportation rather than renting of vehicles and held the id... ... ...

Extended limitation period for recovery of service tax - Form 26AS/ITR-based service-tax demand - Public-road construction exemption - works contract for road widening and footpaths Invocability of the extended limitation period for service-tax demand based on Form 26AS, income-tax returns and the appellant's statement of receipts - Form 26AS/ITR-based service-tax demand - Wilful suppression - HELD THAT: - The show-cause notice rested on figures available from Form 26AS, income-tax return... ... ...

Export of Business Auxiliary Service rendered to overseas principal - Deemed sale on rental of equipment with transfer of effective control - Revenue neutrality of reverse-charge service tax on imported software - Transfer of Cenvat credit on demerger - Denial of Cenvat credit on input services without considering supporting documents - Extended limitation for demands based on audit and disclosed records Export of Business Auxiliary Service rendered to overseas principal - Taxability of commi... ... ...

Statutory liquor licence fees - consideration for service - invoking extended period of limitation Statutory liquor licence fees-consideration for service - Government services-Negative List - Retrospective service tax exemption for liquor licence fees - Service-taxability of licence fees and additional licence fees paid for the State's statutory liquor wholesale privilege - HELD THAT: - A service under Section 65B(44) requires an activity carried out by one person for another for conside... ... ...

Service tax on court-directed deposits in intellectual property rights dispute Court-directed deposits as consideration for intellectual property rights service - Service tax liability on deposits made under interim court orders pending resolution of a dispute concerning use of patented technology. - HELD THAT: - The deposits did not create any vested right in favour of the patent-holder and remained subject to the outcome of the suit. As the Court had not determined that the patents had been... ... ...

Attachment of equivalent value of unavailable proceeds of crime - Confirmation of provisional attachment of the Trust's properties as equivalent value of grant funds alleged to have been diverted instead of being used for distribution of aids and appliances to disabled persons HELD THAT: - The Tribunal held that purchase invoices and bank statements did not establish distribution of the aids and appliances. The appellants failed to produce material proving distribution to beneficiaries, w... ... ...

PMLA attachment of proceeds of crime vis-a -vis prior mortgage - Bona fide secured creditor-due diligence Attachment under the PMLA of land mortgaged to a bank claiming a prior security interest and having initiated enforcement under the SARFAESI Act - HELD THAT: - The PMLA and the SARFAESI Act operate in distinct fields; in matters concerning money-laundering and proceeds of crime, the PMLA prevails, though a prior charge is not rendered void merely by attachment. A prior mortgage or enforce... ... ...

Criminal proceedings for recovery of contractual dues - Scheduled offence as foundation for money-laundering proceedings - Non-arraying of developer company as accused - Multiple sale of allotted apartment - Homebuyers' payments as deposits under depositor-protection law - Provisional attachment of alleged proceeds of crime Criminal proceedings for recovery of contractual dues - Quashing of criminal proceedings arising from non-payment of excavation and civil-work dues under contractual a... ... ...

Simultaneous pronouncement of judgments in PMLA and predicate-offence proceedings Simultaneous pronouncement of judgments in PMLA and predicate-offence proceedings - Continuation of the PMLA proceedings subject to simultaneous pronouncement of judgment with the case arising from the predicate offence. - HELD THAT: - The earlier directions were clarified to permit continuation of the PMLA proceedings, while requiring that judgment therein be pronounced simultaneously with the judgment in the p... ... ...

Summary order. The Special Leave Petition was dismissed; the petitioner was granted six weeks to surrender and liberty to seek regular bail, to be considered expeditiously by the Trial Court.... ... ...

Suspended director's authorised representation at Committee of Creditors meetings - Disclosure of resolution plans subject to confidentiality undertaking - Procedural prejudice in corporate insolvency resolution process Written authorisation for suspended director's representative - Confidentiality undertaking - Validity of excluding the suspended director's representative from deliberations on resolution plans at the 20th Committee of Creditors meeting for want of written authori... ... ...

Deemed relinquishment of security interest in liquidation - Performance bank guarantees and underlying FDRs as liquidation estate Inclusion of performance bank guarantees and underlying FDRs securing EPCG export obligations in the liquidation estate following the customs creditor's failure to elect non-relinquishment within the prescribed period - HELD THAT: - Regulation 21A deems a secured creditor to have relinquished its security where it does not intimate its election to realise the s... ... ...

Restoration of application dismissed for non-prosecution due to counsel's default - Limitation for restoration proceedings under insolvency law Sufficient cause arising from deliberate default of counsel - Substitution of counsel where vakalatnama continues - Restoration of the distribution licensee's application for electricity-consumption charges, dismissed for non-prosecution because of prior counsel's deliberate non-appearance and failure to furnish consent for substitution - ... ... ...

Interim protection pending appeal against cancellation of e-auction sale Interim protection of auction purchaser's interest - Entitlement to interim status quo and stay pending appeal against cancellation of an e-auction sale and the sale certificate issued to the auction purchaser. - HELD THAT: - The Tribunal found no good ground for further interim directions or stay, particularly since an operative restraint order in the civil proceedings already protected the subject property. The earlier... ... ...

Committee of Creditors as a statutory entity - juristic personality and right to litigate - Legal Character of the COC and it's Right to Litigate - functional recognition versus jurisprudential status - representation by the Resolution Professional - necessity and propriety of impleading parties HELD THAT:- Upon consent of all parties, and in view of the first respondent's no-objection, the Court did not adjudicate the underlying question whether the Committee of Creditors was a necessary... ... ...

Oppression and mismanagement - reasoned adjudication - Perjury proceedings-natural justice and reasoned findings - Clean hands in equitable jurisdiction Oppression and mismanagement - reasoned adjudication - adjudication of allegations of oppression and mismanagement arising from the proposed transfer of group assets and intellectual property, conversion of alleged debt, allotment of shares and dilution of minority shareholding - HELD THAT: - The Adjudicating Authority was required to examine... ... ...

Abeyance of company and insolvency proceedings pending statutory examination - Continuation of pending oppression and mismanagement proceedings and liquidation proceedings while the Central Government's examination of the investigation report remained incomplete HELD THAT: - The Court considered that the proceedings initiated pursuant to its earlier direction required completion and submission of a report before the NCLT proceeded further. While recognising the need for timely completion ... ... ...