The appeal of the appellant is dismissed for the reasons mentioned above
Bench: Smt. Beena Pillai(Jm) & Shri Omkareshwar Chidara(Am)
appellant company also used word‘incentive’relating to the 'eligibility certificate' based on which appellant company paid reduced amount. Hence, invoking provisions of section 2(24)(xiii) is correct. 6.15 The reliance placed by the Ld. AR of the appellant on the Special Bench decision of Sulzer (India) Ltd., which
