Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services availed for transportation of goods from the factory of the appellant to the depot of other person has been correctly denied - AT
CENVAT Credit on GTA services - Place of removal in this case is factory gate of the appellant, and not the depot of other person - service tax paid on the GTA services availed for transportation of goods from the factory of the appellant to the depot of other person has been correctly denied - AT
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