Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the premises from where the excisable goods are to be sold after their clearance form the Factory - The Input Service defined in Rule 2 (1) of CENVAT Credit Rules, 2004, includes any service in relation to Outward Transportation up to the Place of Removal - In the instant cases, the place of removal is buyer’s premises - credit allowed - HC
CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the premises from where the excisable goods are to be sold after their clearance form the Factory - The Input Service defined in Rule 2 (1) of CENVAT Credit Rules, 2004, includes any service in relation to Outward Transportation up to the Place of Removal - In the instant cases, the place of removal is buyer’s premises - credit allowed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
