Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The CESTAT partially allowed the appellant's appeal regarding CENVAT credit eligibility for various input services. The Tribunal upheld the denial of credit for AMC and warranty charges as these services were not integrally connected to manufacturing and occurred beyond the point of removal. However, it allowed credit for Business Auxiliary Services (based on previous unchallenged rulings), Import Services (qualifying as sales promotion activities), Club and Association Services (following precedents), and Storing and Warehousing charges (due to minimal amounts involved). The Tribunal rejected the invocation of the extended period of limitation, finding no deliberate attempt to evade duty or evidence of guilty intention. The ruling emphasized that input services must be integrally connected to manufacturing to qualify for CENVAT credit.
The CESTAT partially allowed the appellant's appeal regarding CENVAT credit eligibility for various input services. The Tribunal upheld the denial of credit for AMC and warranty charges as these services were not integrally connected to manufacturing and occurred beyond the point of removal. However, it allowed credit for Business Auxiliary Services (based on previous unchallenged rulings), Import Services (qualifying as sales promotion activities), Club and Association Services (following precedents), and Storing and Warehousing charges (due to minimal amounts involved). The Tribunal rejected the invocation of the extended period of limitation, finding no deliberate attempt to evade duty or evidence of guilty intention. The ruling emphasized that input services must be integrally connected to manufacturing to qualify for CENVAT credit.
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