If a taxpayer claims RCM ITC in excess of the available balance in the RCM ledger, along with the current period RCM liability, the system issues a warning message, says the GSTN. It has also informed that strict system validations will soon be enforced.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

The order of higher appellate authorities should be followed unreservedly and the mere fact that the decision is not acceptable to the Revenue cannot be a ground for not following the decision of the higher authority.