Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Cenvat Credit - Inputs are tangible goods and input services are intangible and therefore the degree of nexus that can be proved for inputs will be on a different footing as compared to input services - AT
Cenvat Credit - Inputs are tangible goods and input services are intangible and therefore the degree of nexus that can be proved for inputs will be on a different footing as compared to input services - AT
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