Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund permissible as per CBEC Circular 1001/8/2015-CE dated 28.04.2015. CESTAT in CCE, Faridabad vs. M/s Delton Cables Ltd. held refund rightly allowed for clearances to 100% EOU mega projects. Appellant entitled to refund of accumulated CENVAT credit for clearances to Mega Power Projects and SEZ units u/r 5. Impugned order sanctioning refund restored, appeal allowed.
Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund permissible as per CBEC Circular 1001/8/2015-CE dated 28.04.2015. CESTAT in CCE, Faridabad vs. M/s Delton Cables Ltd. held refund rightly allowed for clearances to 100% EOU mega projects. Appellant entitled to refund of accumulated CENVAT credit for clearances to Mega Power Projects and SEZ units u/r 5. Impugned order sanctioning refund restored, appeal allowed.
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