Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
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Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Imported nickel-chromium wire could not be reclassified where the dispute was already covered by the co-ordinate Bench decision in the appellant's own case. The Tribunal noted that the earlier ruling had examined the same goods with reference to the mill test certificate, chapter notes and sub-heading notes, and had rejected the Department's classification. As no factual distinction or change in law was shown, the reclassification was unsustainable. The impugned order was set aside, the appeal was allowed, and consequential benefits followed as per law.
Imported nickel-chromium wire could not be reclassified where the dispute was already covered by the co-ordinate Bench decision in the appellant's own case. The Tribunal noted that the earlier ruling had examined the same goods with reference to the mill test certificate, chapter notes and sub-heading notes, and had rejected the Department's classification. As no factual distinction or change in law was shown, the reclassification was unsustainable. The impugned order was set aside, the appeal was allowed, and consequential benefits followed as per law.
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