Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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The ITAT rectified its earlier appellate order under the mistake apparent from record doctrine by correcting the recorded basis for relief on corporate guarantee fee and MEIS export incentives. For the corporate guarantee issue, the correction clarified that non-interference rested on earlier-year acceptance by the TPO/AO at arm's length and absence of any change in facts, rather than on coordinate Bench rulings. For MEIS incentives, the order was amended to reflect reliance on Chennai, Delhi and Mumbai ITAT decisions and the Commissioner (Appeals)'s earlier-year orders. The miscellaneous application was allowed, and the substantive outcome remained unchanged.
The ITAT rectified its earlier appellate order under the mistake apparent from record doctrine by correcting the recorded basis for relief on corporate guarantee fee and MEIS export incentives. For the corporate guarantee issue, the correction clarified that non-interference rested on earlier-year acceptance by the TPO/AO at arm's length and absence of any change in facts, rather than on coordinate Bench rulings. For MEIS incentives, the order was amended to reflect reliance on Chennai, Delhi and Mumbai ITAT decisions and the Commissioner (Appeals)'s earlier-year orders. The miscellaneous application was allowed, and the substantive outcome remained unchanged.
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