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...
Cenvat Credit - The inclusive part of the definition includes services related to modernisation, renovation and repair of factory. These works in my opinion would fall within the work of modernisation, renovation and repair works and therefore are eligible for credit. - Credit allowed - AT
Cenvat Credit - The inclusive part of the definition includes services related to modernisation, renovation and repair of factory. These works in my opinion would fall within the work of modernisation, renovation and repair works and therefore are eligible for credit. - Credit allowed - AT
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