Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz., Business Support Service, Management, Maintenance and Repair Service, Recovery for Gym and supply of tangible goods have been held to be input services by various decisions, the appellant is entitled to refund of CENVAT credit on all these input services. - AT
100% EOU - Refund of unutilized CENVAT Credit - scope of input services - Since all the input services involved in the present cases except those four services viz., Business Support Service, Management, Maintenance and Repair Service, Recovery for Gym and supply of tangible goods have been held to be input services by various decisions, the appellant is entitled to refund of CENVAT credit on all these input services. - AT
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