The case examined whether goods were actually supplied against invoices. The Tribunal ruled that lack of infrastructure and transport evidence indicated non-genuine transactions, justifying penalty.
The Court quashed the Section 148A(d) order for not aligning with binding Supreme Court decisions. It directed fresh adjudication following the principles laid down in earlier rulings.
The Tribunal held that shared advertising expenses do not constitute sponsorship service. It ruled that absence of a service provider–recipient relationship negates tax liability.
The Tribunal held that demand based on disclosed records cannot invoke extended limitation. It ruled that absence of fraud or suppression renders such demand time-barred.
The Tribunal held that the certificate issued by an authorized institution was valid. It ruled that absence of contrary evidence makes penalty unsustainable.
The Tribunal held that expansion of an existing manufacturing unit cannot be treated as setting up a new factory. Credit was allowed as the services were directly linked to manufacturing and not covered under exclusion clauses.
Agarwal Jagdish Construction Co. Pvt Ltd Vs Commissioner(Appeals) and ADG (CESTAT Delhi) In Agarwal Jagdish Construction Co. Pvt Ltd Vs Commissioner (Appeals) and ADG, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi examined the rejection of a service tax refund claim of ₹70,46,602 filed by the appellant for the period June 2015 to […]
The Supreme Court refused to entertain the appeal as the delay exceeded the statutory condonable limit under IBC. The ruling reinforces strict adherence to limitation timelines.
The tribunal ruled that state VAT provisions do not prevail over the Insolvency Code. Tax dues were rightly treated as operational debt under the resolution plan.
The Tribunal examined whether credit can be denied due to non-existent supplier addresses. It held that absence of evidence proving non-receipt of services invalidates such denial. The ruling confirms that valid invoices and payment proof are sufficient to sustain credit.
