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...
Recovery of CENVAT Credit alongwith interest and penalty - input or not - pre-fabricated building green house shelter - used for providing the output service - The Tribunal examined the characteristics of the pre-fabricated shelters and concluded that their attachment to the earth was for stability and functionality rather than permanent annexation. - Relying on the precedents and legal analysis, the Tribunal determined that the shelters qualified as capital goods and were eligible for Cenvat credit. CESTAT rejected the Department's argument that the shelters became immovable property due to their attachment to the ground.
Recovery of CENVAT Credit alongwith interest and penalty - input or not - pre-fabricated building green house shelter - used for providing the output service - The Tribunal examined the characteristics of the pre-fabricated shelters and concluded that their attachment to the earth was for stability and functionality rather than permanent annexation. - Relying on the precedents and legal analysis, the Tribunal determined that the shelters qualified as capital goods and were eligible for Cenvat credit. CESTAT rejected the Department's argument that the shelters became immovable property due to their attachment to the ground.
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