Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable property and not goods and therefore, any service tax paid on such installation cannot be claimed as input credit by the appellant. - Objections of the Revenue are not sustainable - Credit allowed - AT
CENVAT Credit - input services - laying pipeline - transportation of gas through pipeline - The fundamental objection of the revenue is that pipelines are immovable property and not goods and therefore, any service tax paid on such installation cannot be claimed as input credit by the appellant. - Objections of the Revenue are not sustainable - Credit allowed - AT
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