Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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CESTAT allowed the appeal, affirming that sub-contractors can claim excise duty exemption under N/N. 6/2006-CE for thermal power project supplies when the main contractor (ABB Limited) was awarded the contract through International Competitive Bidding. The tribunal determined that the appellant met all necessary conditions by supplying goods for NTPC's power project, with the main contractor having complied with certification requirements. Relying on precedent from a coordinate bench, the tribunal held that the exemption applies to sub-contractors when the primary contractual conditions are satisfied, thereby reversing the initial denial of duty exemption.
CESTAT allowed the appeal, affirming that sub-contractors can claim excise duty exemption under N/N. 6/2006-CE for thermal power project supplies when the main contractor (ABB Limited) was awarded the contract through International Competitive Bidding. The tribunal determined that the appellant met all necessary conditions by supplying goods for NTPC's power project, with the main contractor having complied with certification requirements. Relying on precedent from a coordinate bench, the tribunal held that the exemption applies to sub-contractors when the primary contractual conditions are satisfied, thereby reversing the initial denial of duty exemption.
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