There can be no presumption of gross receipts being cum service tax unless other wise proved by assessee

30 taxmann.com 239 Mahasha Enterprise 09-01-2013

No disallowance of 75% abatement in the hands of service recepient in case of GTA services on the pretext of not proving that Cenvat Credit not claimed by GTA unless records of GTA are verified by department

30 Taxmann.com 241 Delhi Cestat Ahluwalia Contracts I Ltd 08-01-2013

Depreciation can not be disallowed where there is no change in facts and circumstances of the case as compared to last year

Depreciation can not be disallowed where there is no change in facts and circumstances of the case as compared to last year. In this case manufacturing activity was closed in last year also and depreciation was allowed . However during the year under consideration the department wants to disallow on the ground of assets not being used for business purposes. However depreciation allowed by Tribunal on the grounds that depreciation was accepted in last year
30 Taxmann.com 221 Delhi Tribunal Hindustan Fertilizer