Contractual compensation and tax liability: Tribunal rejected service tax on damages, dead rent and employee accommodation, confirming only conceded i...
Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under Rule 6 of the CENVAT Credit Rules, 2004, specifically exempt goods cleared for export from restrictions on CENVAT credit usage. Therefore, the Tribunal held that the Commissioner (Appeals)'s denial of CENVAT credit was incorrect and not legally sustainable.
Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under Rule 6 of the CENVAT Credit Rules, 2004, specifically exempt goods cleared for export from restrictions on CENVAT credit usage. Therefore, the Tribunal held that the Commissioner (Appeals)'s denial of CENVAT credit was incorrect and not legally sustainable.
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