Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the manufacture of goods on the job work basis - appellant is entitled for Cenvat credit on the strength of Bill of Entry even though the same is in the name of Principal but with a declaration in favour of the appellant. - AT
Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the manufacture of goods on the job work basis - appellant is entitled for Cenvat credit on the strength of Bill of Entry even though the same is in the name of Principal but with a declaration in favour of the appellant. - AT
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