Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellants did not render intermediary services for their foreign principal. The services provided by the appellants were classified as export of services, making them eligible for refund of unutilized CENVAT credit. However, the matter was remanded to the original authority to calculate the eligible refund amount based on actual foreign remittances received during the respective quarters, as the appellants failed to submit certain Foreign Inward Remittance Certificates (FIRCs). The appeals were disposed of accordingly.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the appellants did not render intermediary services for their foreign principal. The services provided by the appellants were classified as export of services, making them eligible for refund of unutilized CENVAT credit. However, the matter was remanded to the original authority to calculate the eligible refund amount based on actual foreign remittances received during the respective quarters, as the appellants failed to submit certain Foreign Inward Remittance Certificates (FIRCs). The appeals were disposed of accordingly.
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