The authority held that penalty under Section 114AA cannot be imposed without proof of knowledge or intent. It ruled that absence of evidence linking the courier to Pakistan-origin goods warranted deletion of penalty.
The Tribunal held that input service credit is fully admissible before 01.04.2011 but restricted thereafter for construction-related services. It clarified eligibility based on amended exclusion provisions.
The issue was whether reassessment is valid without proper service of notice. The Tribunal held that absence of valid service makes the entire reassessment void and unsustainable.
The case examined whether procedural violations in transfers between EOUs justify duty demands. The Tribunal held that such lapses alone are insufficient and remanded the matter for fresh verification.
The court addressed whether exporters can recover duty paid despite time-barred rebate claims. It held that a fresh application under Section 142(3) can be filed to seek re-credit or refund of excess duty.
The Court dismissed the appeal as the delay was not properly explained. It reaffirmed that strict compliance with limitation rules applies equally to government bodies.
The Tribunal held that excess service tax paid inadvertently does not qualify as tax under law. As a result, limitation under Section 11B was held inapplicable and refund was allowed with interest.
Expenses incurred for a proposed business project later abandoned were allowed as revenue expenditure. The Tribunal held that such costs remain deductible if incurred for business purposes.
The case clarifies that Section 74 requires clear evidence of fraud or wilful suppression. Mere reliance on third-party alerts without independent inquiry is insufficient. The ruling protects taxpayers from mechanical and assumption-based proceedings.
The case addresses whether third-party cultivation affects Section 54B eligibility. The Tribunal ruled that use of land for agriculture, even via villagers, satisfies legal conditions. The decision reinforces substance over form in proving agricultural use.
