Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
TRT-2025-566

Issue Favourable to Tax Payer ?:- yes

Held - In the present case when the applicant issues a ‘complimentary ticket’ to any person, the applicant is certainly displaying an act of fo.....

TRT-2025-445

Issue Favourable to Tax Payer ?:- yes

Held - I have gone through the rival submissions. I find that Rule 5B deals with inputs and capital goods. It does not specifically deal with work .....

TRT-2025-444

Issue Favourable to Tax Payer ?:- yes

Held - In this case the appellant has filed the claim refund on duty paid by them on account of reversal of Cenvat credit availed on inputs which w.....

TRT-2025-264

Issue Favourable to Tax Payer ?:- yes

Held - Where the CVD, Customs or Excise duty on the inputs received by the assessee in the factory and used by him in manufacturing of end product .....

TRT-2025-443

Issue Favourable to Tax Payer ?:- yes

Held - It is also not in dispute that a small percentage of the imported parts were damaged in Transit and could not be used to manufacture picture.....