Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that various specified input services lacked "direct nexus/essentiality" with exported output services. The forum held that courier, scientific/technical consultancy, air travel booking for business travel, cargo handling/CHA for export documentation and statutory compliances, cleaning/maintenance of business premises, life insurance (for the pre-amendment period Jan-Mar 2011), and club/association related services qualify as "input service" under Rule 2(l) of the CCR, 2004, having direct or indirect nexus with provision of output services and not being excluded prior to 01.04.2011; consequently, refund of the unutilized credit was admissible as per prescribed conditions, and the appeal was allowed - CESTAT
Refund of unutilized CENVAT credit to a 100% EOU was denied on the ground that various specified input services lacked "direct nexus/essentiality" with exported output services. The forum held that courier, scientific/technical consultancy, air travel booking for business travel, cargo handling/CHA for export documentation and statutory compliances, cleaning/maintenance of business premises, life insurance (for the pre-amendment period Jan-Mar 2011), and club/association related services qualify as "input service" under Rule 2(l) of the CCR, 2004, having direct or indirect nexus with provision of output services and not being excluded prior to 01.04.2011; consequently, refund of the unutilized credit was admissible as per prescribed conditions, and the appeal was allowed - CESTAT
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