https://www.taxtmi.com/caselaws?id=776956 CESTAT ND-AT upheld the impugned order dropping proceedings instituted against the manufacturer-licensee, finding interim payments during HC proceedings were mere deposits and not separate royalties. The parties settled, and a single royalty of Rs.96 crore was agreed and paid to the patent holder, on which IGST was paid. The SCN based on interim deposits was without merit. Appeal by Revenue dismissed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776956 CESTAT ND-AT upheld the impugned order dropping proceedings instituted against the manufacturer-licensee, finding interim payments during HC proceedings were mere deposits and not separate royalties. The parties settled, and a single royalty of Rs.96 crore was agreed and paid to the patent holder, on which IGST was paid. The SCN based on interim deposits was without merit. Appeal by Revenue dismissed. Case-Laws Service Tax Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776956