Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and forwarding services received by the appellant at the depot. The tribunal upheld the appellant's claim, stating that since the ownership of goods remained with them until sold from the depot or consignment agent premises, all input services availed up to that point were eligible for Cenvat Credit. The tribunal interpreted the definition of "place of removal" under the Central Excise Act, 1944, to include the depot of the consignment agent as the place of removal, making services provided up to that point admissible for credit.
CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and forwarding services received by the appellant at the depot. The tribunal upheld the appellant's claim, stating that since the ownership of goods remained with them until sold from the depot or consignment agent premises, all input services availed up to that point were eligible for Cenvat Credit. The tribunal interpreted the definition of "place of removal" under the Central Excise Act, 1944, to include the depot of the consignment agent as the place of removal, making services provided up to that point admissible for credit.
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