Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Reversal of Cenvat Credit - ocean freight - point of taxation - the payment of service tax for six of the invoices under question was made on 30th June, 2017. The admitted figures in the table at admitted fact No.3, are sufficient to show that, in the given circumstances, the appellant has rightly availed the input credit of service tax paid by him though under Reverse charge mechanism. - The confirmation of demand by Commissioner (Appeals) is hereby set aside - AT
Reversal of Cenvat Credit - ocean freight - point of taxation - the payment of service tax for six of the invoices under question was made on 30th June, 2017. The admitted figures in the table at admitted fact No.3, are sufficient to show that, in the given circumstances, the appellant has rightly availed the input credit of service tax paid by him though under Reverse charge mechanism. - The confirmation of demand by Commissioner (Appeals) is hereby set aside - AT
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