Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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...
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Cenvat Credit case involving invoices issued by Merchant Exporter for services related to fulfilling Minimum Indicative Export Quota and invoices from U.P. Sugar Mills Cogen Association for contribution to install Gateway System. Appellant denied credit on contribution for Gateway System as per Supreme Court ruling disallowing credit on electricity cleared at contractual rates. Credit on Merchant Exporter's invoices disallowed as services unrelated to manufacturing activities, definition of input service amended restrictively in 2011. Extended period invoked correctly as appellant suppressed facts by not disclosing tripartite agreement and availing credit on unrelated services. Penalty under Cenvat Credit Rules upheld for demand related to Merchant Exporter's invoices. Interest demand upheld as credit wrongly availed. Appeal partially allowed.
Cenvat Credit case involving invoices issued by Merchant Exporter for services related to fulfilling Minimum Indicative Export Quota and invoices from U.P. Sugar Mills Cogen Association for contribution to install Gateway System. Appellant denied credit on contribution for Gateway System as per Supreme Court ruling disallowing credit on electricity cleared at contractual rates. Credit on Merchant Exporter's invoices disallowed as services unrelated to manufacturing activities, definition of input service amended restrictively in 2011. Extended period invoked correctly as appellant suppressed facts by not disclosing tripartite agreement and availing credit on unrelated services. Penalty under Cenvat Credit Rules upheld for demand related to Merchant Exporter's invoices. Interest demand upheld as credit wrongly availed. Appeal partially allowed.
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