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...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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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