SSI exemption protection: identical unregistered brand names do not bar exemption when no ownership exists.
The tribunal addressed whether denial of the SSI exemption is justified when identical unregistered trade names are used by multiple manufacturers and found that where such trade names do not belong to any person or entity, refusal of the SSI exemption on that ground is inappropriate because absence of proprietary ownership of the marks does not support denial of the excise benefit.

Unabsorbed depreciation not increased by MAT adjustment, limiting carryforward enhancement and preserving depreciation relief against assessed book profit.
Whether net profit must be increased by the Explanation items for computing book profit, and whether unabsorbed depreciation carried forward should be enhanced by an amount equal to income assessed to tax under section 115J. The tribunal held net profit need not be increased by those Explanation items, and the amount of unabsorbed depreciation shall not be enhanced by the income assessed to tax under section 115J.

Cenvat credit on common input services may require payment when used for exempted goods; recordkeeping is crucial to avoid recovery.
Manufacturers claiming cenvat credit on input services used commonly for exempted and dutiable goods must comply with the apportionment and recordkeeping obligations; absent separate records an adjustment is required to account for credit attributable to exempted goods, while certain listed services remain fully allowable even when used for both exempted and dutiable outputs.

Sovereign activity: issuance of voter identity cards excluded from taxable photographic services under the service tax framework.
Issuance of Electors Photo Identity Cards (EPICs) is a sovereign activity by State functionaries and does not meet the statutory definition of Photographic Service; the tribunal relied on the constitutional character of the Election Commission's functions, prior Board circulars, and precedent treating sovereign acts of State organs as outside the service tax ambit to determine that EPIC production is not taxable as photographic service.

Misclassification of service tax can invalidate departmental demands when limitation and procedural defects are present.
Assessees should avoid precipitate payment of disputed service tax and instead undertake legal and factual review; challenges to departmental demands commonly succeed where there is misclassification of services, defects in the period of limitation, or other procedural and evidentiary shortcomings, and precedents exist setting aside such demands when those defects are established.

Cenvat credit for internet and courier services allowed when services are used at the factory despite billing through head office.
Cenvat credit on Internet and courier services cannot be denied solely because the bill was paid by the head office; if the invoice specifies that the services were used at the factory, credit is allowable at the factory since the place of use governs entitlement.

Cenvat credit for outward transportation disputed; matter referred to larger bench after conflicting tribunal interpretations.
Whether service tax on outward transportation beyond the place of removal qualifies as Cenvat credit has produced divergent tribunal views and was referred to a Larger Bench. Central to the reference is Rule 2(l) of the Cenvat Credit Rules, 2004, which defines input service and expressly includes outward transportation up to the place of removal, making the scope of transportation beyond that point decisive for credit eligibility.

Management consultancy classification: transactional export assistance may not qualify as taxable advisory services under service tax rules.
Services described as consultancy are not automatically Management Consultancy for service tax; activities like obtaining orders, procuring materials and finding foreign buyers were treated as partnership-style export assistance and not as advice, consultancy or technical assistance, so classification depends on the substantive nature of the activity rather than the book description.

Exemption for computer training: centres qualified as vocational or recreational institutes enjoyed service tax exemption until the exemption for computer training was withdrawn.
The notification exempts taxable services for commercial training or coaching provided by a vocational or recreational training institute and was held to apply to computer training centres for the period before amendment. An administrative amendment later withdrew the exemption for coaching or training relating to computer software or hardware, narrowing the exemption's scope and rendering such computer-related training services taxable thereafter.

Trade balance widened as imports outpaced exports, driven by stronger growth in oil and non oil imports.
Exports rose substantially in dollar terms while rupee growth was moderate; imports increased faster than exports, widening the April-August merchandise trade deficit. Provisional tables present dollar and rupee values and percentage growths, with revised 2006-07 figures and provisional 2007-08 figures.

Capital gains treatment of leasehold surrender: consideration on surrender is taxed as capital gains, not other income.
Consideration received on surrender or transfer of leasehold rights arising from sub-leasing is to be classified and taxed under the head Capital gains, and not under Income from other sources, unless another statutory provision provides otherwise.

Deductibility of excise duty: deposit into non refundable account current upon manufacture permits deduction in that year.
Where excise duty became payable on manufacture and the assessee deposited the sum into the non refundable account current, that deposit constituted an expense of the year of manufacture and qualified for deduction despite not being debited to profit and loss or sales accounts.