Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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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