Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit distributed through ISD invoices remained subject to merits review, so the recipient unit could be proceeded against and was not immune merely because the credit originated from an ISD. On outward transportation, admissibility depended on the place of removal: where contractual terms showed that delivery, installation, commissioning and acceptance at the buyer's premises completed the sale, that premises was treated as the place of removal and transportation up to that point was eligible in principle. The extended period was unavailable because the dispute was interpretational, statutory records were filed, and no wilful suppression or intent to evade was shown. The demand, interest and penalty were therefore time-barred and unsustainable.
CENVAT credit distributed through ISD invoices remained subject to merits review, so the recipient unit could be proceeded against and was not immune merely because the credit originated from an ISD. On outward transportation, admissibility depended on the place of removal: where contractual terms showed that delivery, installation, commissioning and acceptance at the buyer's premises completed the sale, that premises was treated as the place of removal and transportation up to that point was eligible in principle. The extended period was unavailable because the dispute was interpretational, statutory records were filed, and no wilful suppression or intent to evade was shown. The demand, interest and penalty were therefore time-barred and unsustainable.
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