Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Cenvat Credit – The credit was taken on the basis of Central Excise invoices under which the motors and other parts were separately received whereas the tax invoices were referring to supply of complete pump sets - prima facie credit to be allowed - AT
Cenvat Credit – The credit was taken on the basis of Central Excise invoices under which the motors and other parts were separately received whereas the tax invoices were referring to supply of complete pump sets - prima facie credit to be allowed - AT
Note: It is a system-generated summary and is for quick reference only.