Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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Input services like clearances charges, consultancy charges, insurance charges, GTA charges and erection/commissioning charges used by a manufacturer, directly or indirectly, in relation to manufacture of final product or clearance of final product up to place of removal, are eligible for CENVAT credit u/r 2(l)(ii) of CENVAT Credit Rules, 2004. Even though the term "setting up" was deleted from the inclusion clause, these services are covered under the main clause as input services. The Tribunal relied on the Piramal Glass Ltd case, allowing CENVAT credit on such services used for installation of a new furnace, being directly related to manufacture. The impugned order denying credit was set aside, and the appeal was allowed.
Input services like clearances charges, consultancy charges, insurance charges, GTA charges and erection/commissioning charges used by a manufacturer, directly or indirectly, in relation to manufacture of final product or clearance of final product up to place of removal, are eligible for CENVAT credit u/r 2(l)(ii) of CENVAT Credit Rules, 2004. Even though the term "setting up" was deleted from the inclusion clause, these services are covered under the main clause as input services. The Tribunal relied on the Piramal Glass Ltd case, allowing CENVAT credit on such services used for installation of a new furnace, being directly related to manufacture. The impugned order denying credit was set aside, and the appeal was allowed.
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