Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
CENVAT Credit - meaning of input services pre and post 01.04.2011 - When CENVAT credit was sought to be justified by the appellant under the ‘means’ clause, for which reliance was placed on the earlier decisions of the Tribunal, there was no necessity to examine whether it can be justified under the ‘includes’ clause or ‘excludes’ clause of the definition. The decision rendered by the Tribunal on 24.11.2017 is, therefore, clearly per incuriam. - The appellant correctly availed CENVAT credit on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appellant for fulfilling the warranty obligations of the appellant - AT
CENVAT Credit - meaning of input services pre and post 01.04.2011 - When CENVAT credit was sought to be justified by the appellant under the ‘means’ clause, for which reliance was placed on the earlier decisions of the Tribunal, there was no necessity to examine whether it can be justified under the ‘includes’ clause or ‘excludes’ clause of the definition. The decision rendered by the Tribunal on 24.11.2017 is, therefore, clearly per incuriam. - The appellant correctly availed CENVAT credit on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appellant for fulfilling the warranty obligations of the appellant - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4921 
