Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
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
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