Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - duty paying invoices - ST paid under RCM - circumstances under which the service tax was paid for the value of sales commission paid to the overseas buyers under RCM, it can be concluded that there was no suppression, mis-statement etc on the part of the Appellant in discharging the service tax even though it was paid after being pointed by the department - credit allowable
CENVAT Credit - duty paying invoices - ST paid under RCM - circumstances under which the service tax was paid for the value of sales commission paid to the overseas buyers under RCM, it can be concluded that there was no suppression, mis-statement etc on the part of the Appellant in discharging the service tax even though it was paid after being pointed by the department - credit allowable
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