Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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CESTAT allowed appeal concerning CENVAT credit disputes. Tribunal set aside demand of Rs.1,79,11,286 based on ST-3 returns and credit register differences, noting statutory compliance in utilizing 50% credit on capital goods. Demand of Rs.59,94,339 for input services was reversed as manpower services qualified as eligible inputs for telephonic services. Demand u/r 3(5A) for capital goods sold as scrap was invalidated as no CENVAT credit was originally claimed on pre-2004 goods. Extended limitation period was rejected considering regular ST-3 filing, departmental audits, and appellant's PSU status precluding mala fide intent. All demands were set aside and appeal was allowed in appellant's favor.
CESTAT allowed appeal concerning CENVAT credit disputes. Tribunal set aside demand of Rs.1,79,11,286 based on ST-3 returns and credit register differences, noting statutory compliance in utilizing 50% credit on capital goods. Demand of Rs.59,94,339 for input services was reversed as manpower services qualified as eligible inputs for telephonic services. Demand u/r 3(5A) for capital goods sold as scrap was invalidated as no CENVAT credit was originally claimed on pre-2004 goods. Extended limitation period was rejected considering regular ST-3 filing, departmental audits, and appellant's PSU status precluding mala fide intent. All demands were set aside and appeal was allowed in appellant's favor.
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