Appeal of revenue against part of order couldn't be rejected because assessee didn't challenge anoth

Excise & Customs : Where revenue has filed appeal against a part of order Commissioner (Appeals) unfavourable to it, Tribunal cannot dismiss said appeal merely because assessee had not challenged balance part of order of Commissioner (Appeals)

Income from mixing of rubber to manufacture compound rubber would be eligible for sec. 80-IB relief

IT: Income from job work of mixing rubber with chemicals to make compound rubber for tyre manufacturing companies would be eligible for deduction under section 80-IB

Input service credit was available even when service provider had deposited the service tax belatedl

Cenvat Credit : Cenvat credit of input service is available after payment of value of input service (along with tax) and there is no requirement that service tax should have been deposited by service provider before availment of credit; if service provider has not deposited service tax, revenue's remedy lies at end of service provider

Service of show cause notice via speed post is a valid mode of transmission under SEBI norms, says S

SEBI : Transmission of show cause notice by speed post is recognised mode of transmission as per MSSNB Regulations of SEBI

ITAT directs AO to examine agreement with NR agents and ascertain whether services rendered by them

IT/ILT : Where agreement entered into by assessee with foreign agents was not available to determine type of services, matter had to be considered afresh to decide applicability of section 9(1)(vii)