Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
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CENVAT Credit - GTA - place of removal - Since the sale had concluded only after the delivery of the goods was made at the address of the buyer, assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods even after 01.04.2008 - HC
CENVAT Credit - GTA - place of removal - Since the sale had concluded only after the delivery of the goods was made at the address of the buyer, assessee would be entitled to the benefit of CENVAT credit on Service Tax paid on outward transportation of goods even after 01.04.2008 - HC
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