Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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Principles of Res-judicata - suo-moto re-credit taken instead of filing refund application - The Tribunal noted that the initial rounds of litigation, up to the High Court, had affirmed the appellant's eligibility to claim Cenvat credit under Notification No. 6/2006-CE, which the Tribunal upheld. It was observed that the re-credit was an accounting correction and did not require a refund claim, especially since it was done with Revenue's intimation. The Tribunal ordered the refund of the duty amount deposited by the appellant, with interest. This decision rested on the principle that once an appellate decision becomes final, it is binding, and the administrative authorities must comply without re-litigating settled matters.
Principles of Res-judicata - suo-moto re-credit taken instead of filing refund application - The Tribunal noted that the initial rounds of litigation, up to the High Court, had affirmed the appellant's eligibility to claim Cenvat credit under Notification No. 6/2006-CE, which the Tribunal upheld. It was observed that the re-credit was an accounting correction and did not require a refund claim, especially since it was done with Revenue's intimation. The Tribunal ordered the refund of the duty amount deposited by the appellant, with interest. This decision rested on the principle that once an appellate decision becomes final, it is binding, and the administrative authorities must comply without re-litigating settled matters.
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