Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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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