Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of The CESTAT ALLAHABAD held that Set Top Boxes are classifiable as inputs for providing Broadcasting Services. The Appellant's interpretation of the law was deemed correct as the set top boxes satisfied the definition of inputs used for output services. The Tribunal emphasized strict construction of taxing statutes based on unambiguous literal interpretation. The Appellant's practice of taking credit at the time of receiving set top boxes as inputs was found to be valid. The argument that capitalized goods cannot be treated as inputs was dismissed. Consequently, the demand for interest was deemed meritless.
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