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...
The case involved a 100% EOU under the EHTP scheme using CENVAT Credit for NCCD on Mobile Phones in DTA. The Tribunal held that NCCD is akin to excise duty, allowing the use of service tax credit for NCCD payment. Citing a Supreme Court decision, it found no restriction on using credit for NCCD. The impugned order was set aside, and the appeal was allowed.
The case involved a 100% EOU under the EHTP scheme using CENVAT Credit for NCCD on Mobile Phones in DTA. The Tribunal held that NCCD is akin to excise duty, allowing the use of service tax credit for NCCD payment. Citing a Supreme Court decision, it found no restriction on using credit for NCCD. The impugned order was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
