Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
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CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the exemption route instead of claiming Cenvat credit. Additionally, the Department argued that the services were utilized after the "place of removal," making them ineligible for Cenvat credit under the amended Rule 2(l) of Cenvat Credit Rules, 2004. - However, the Tribunal concluded that the appellant had the discretion to choose between exemption and Cenvat credit under Notification No.17/2009. Moreover, the Tribunal determined that the services utilized by the appellant at the port fell within the definition of "place of removal," making them eligible for Cenvat credit. Consequently, the Tribunal dismissed the appeal filed by the Revenue.
CENVAT Credit - The Department contended that since exemption was available under Notification No.17/2009 for these services, the appellant should have opted for the exemption route instead of claiming Cenvat credit. Additionally, the Department argued that the services were utilized after the "place of removal," making them ineligible for Cenvat credit under the amended Rule 2(l) of Cenvat Credit Rules, 2004. - However, the Tribunal concluded that the appellant had the discretion to choose between exemption and Cenvat credit under Notification No.17/2009. Moreover, the Tribunal determined that the services utilized by the appellant at the port fell within the definition of "place of removal," making them eligible for Cenvat credit. Consequently, the Tribunal dismissed the appeal filed by the Revenue.
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