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Refund of excess duty paid - Debit / Credit Note - unjust enrichment - purchaser reversed the credit - Refund allowed - Tri SSI Exemption - notification No. 8/2003 dated 1.3.2003 - Period of limitation - declaration filed as on 14.4.2004 - SCN issued as on 5.4.2006, beyond one year - demand set aside - Tri Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - Tri Import of vessel for scrapping - who is the importer - on which the vessel is broken up would be the date on which it is taken for breaking i.e. the date of transfer from the Shipping Corporation of India to the respondent and not the date of beaching at Alang and on that date the importer would be Shipping Corporation of India. - HC TDS U/s 194-J OR 194C - AMC - Rendering of services by using technical knowledge or skill is different than charging fees for technical services - TDS to be deducted u/s 194C - Tri Service charges paid on software development to DERPOL - expenses claimed by the assessee are of revenue in nature - Tri Deduction u/s 80C - the payment of LIC premiums made during the previous year out of loan funds are also eligible for deduction u/s 80C - Tri Business of Life Insurance - Income transferred to policy holders' a/c. was not application of income-it was charge on income and therefore AO had rightly excluded it from taxation. - Tri Transfer pricing adjustment - selection of comparable - AO/TPO is directed to work out the ALP of the assessee with direction - Tri Consignment was not accompanied with down loaded transit declaration form - Except this default everything was found in order - the irresistible conclusion is that the seizure order is bad - HC Refund claim rejected - seller paid tax @ 12.5% instead of 4% - all that the Revenue could do is to proceed against the seller of the goods for charging the purchaser at a rate not legally sustainable - refund allowed - HC MRP based valuation - some of the dealers were ultimately selling these television sets on MRP higher than affixed by the assessee - no demand can be made against the assessee - Tri CENVAT credit on sulphuric acid used for treating the effluents - treatment of gases effluents is essential part of manufacturing of these chemicals. - credit allowed - Tri ISD - Freight Business Auxiliary - The appellant purchases coupons and issue to their employees - appellant failed to prove nexus - small amount - credit disallowed - Tri Cenvat Credit on input services availed without actually paying for the input services received in violation of the provisions of Rule 4(7) of CCR - pre deposit ordered equal to 50% interest amount. - Tri Business Support Services - No service tax on amount collected from customers to undertook the activity of registration of the car their behalf with the RTO authorities - Tri As there is no prohibition u/s 124 not to proceed against the importer, who has availed wrongful exemption of duty, this Court cannot restrain the respondents from proceedings further, unless there is anything contrary to law. - HC Refund of SAD - Notification No.102/2007 Cus - sale of goods after processing of cutting and slitting - It certainly does not loose its correlation with the goods imported when sold in the domestic market. - HC