Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure and are capital goods, and hence the CVD paid was not eligible to be availed as credit under the CENVAT Credit Rules, 2004 - The Tribunal noted that the Commissioner (Appeals) went beyond the scope of the appeal by addressing the eligibility of CVD paid on IT infrastructure as capital goods. Citing legal precedent, the Tribunal emphasized that decisions should be based on the grounds raised by the parties in their pleadings. - Consequently, the Tribunal set aside the portion of the Commissioner's decision regarding the eligibility of CVD paid on IT infrastructure as capital goods, as it was outside the scope of the appeal.
Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure and are capital goods, and hence the CVD paid was not eligible to be availed as credit under the CENVAT Credit Rules, 2004 - The Tribunal noted that the Commissioner (Appeals) went beyond the scope of the appeal by addressing the eligibility of CVD paid on IT infrastructure as capital goods. Citing legal precedent, the Tribunal emphasized that decisions should be based on the grounds raised by the parties in their pleadings. - Consequently, the Tribunal set aside the portion of the Commissioner's decision regarding the eligibility of CVD paid on IT infrastructure as capital goods, as it was outside the scope of the appeal.
Note: It is a system-generated summary and is for quick reference only.
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