Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
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...
Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those exclusively used for dutiable goods. They find in favor of the appellant on this issue. - Regarding the prospective applicability of Notification No. 13/2016-CE (NT), the CESTAT determines that the amendment to Rule 6(3A) should have retrospective effect, supporting the appellant's argument. - The Tribunal also agrees with the appellant on the treatment of LPG & SKO as by-products, finding no reversal required for these items.
Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those exclusively used for dutiable goods. They find in favor of the appellant on this issue. - Regarding the prospective applicability of Notification No. 13/2016-CE (NT), the CESTAT determines that the amendment to Rule 6(3A) should have retrospective effect, supporting the appellant's argument. - The Tribunal also agrees with the appellant on the treatment of LPG & SKO as by-products, finding no reversal required for these items.
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