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Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Supreme Court Modifies Compensation Order in Compassionate Appointment Case Due to Employer's Delay. Eligibility Under 1998 Scheme Established but Application Rejected Under New 2007 Scheme, Compensation Reduced to Rs.5 Lakhs as Employment Not Feasible Due to Age.

The dispute arose from the denial of compassionate appointment to the respondent, whose father died while working as a Telephone Mechanic for BSNL on ...

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Supreme Court Allows Union of India's Appeal in Disability Pension Case for Air Force Officer with Less Than 20% Disability. Regulation 37(a) of Defence Service Regulations Pension Regulations for the Air Force, 1961 bars disability pension for disabilities below 20% even if aggravated by service.

The Union of India appealed against an order of the Armed Forces Tribunal (AFT) which had granted disability pension to Wing Commander S.P. Rathore, a...

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Supreme Court Upholds Service Element of Disability Pension for Sailor Discharged After 10 Years in Low Medical Category. Regulation 107 of Navy (Pension) Regulations, 1964 Entitles Personnel with Less Than 15 Years Service to Proportional Service Element.

The case involves an appeal by the Union of India against the order of the Armed Forces Tribunal, Regional Bench, Kochi, which held that the responden...