CESTAT Chennai held that service tax credit on business support and management consultancy services cannot be denied as such services fall within “activities relating to business,” making them eligible input services under the CENVAT Credit Rules.
The Supreme Court upheld the deletion of Section 14A disallowance after finding that the Assessing Officer did not record dissatisfaction with the assessee’s computation before invoking Rule 8D.
The High Court held that authorities cannot restrict the number of Namaz worshipers citing law and order concerns. It stated that maintaining peace is the responsibility of the administration.
The Bombay High Court directed authorities to consider a representation seeking extension of tax incentives granted under the Tourism Policy, noting that the matter involves policy decisions requiring inter-ministerial consultation.
The court quashed a GST adjudication order after finding that it was issued a day after the hearing despite a pending writ petition. The ruling emphasized that such haste violated principles of natural justice.
CESTAT Chennai ruled that contracts for executing specific jobs on piece-rate or output basis do not qualify as manpower supply services, making the service tax demand under reverse charge unsustainable.
The Gauhati High Court quashed GST registration cancellation after finding the show-cause notice lacked key particulars such as tax period, invoices, suppliers, and credit amount, violating principles of natural justice.
The Supreme Court cancelled anticipatory bail after finding that investigation records and witness statements indicated a prima facie offence under the SC/ST (Prevention of Atrocities) Act.
The Madras High Court held that challenges relating to insolvency proceedings must follow the statutory appellate process under the Insolvency and Bankruptcy Code. The writ petition was dismissed for failure to exhaust the remedy before NCLAT.
ITAT Chandigarh upheld penalty under Section 271C as exemption under Section 10(5) applies only to travel within India, requiring TDS on foreign travel reimbursements.
