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...
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Cenvat credit - management consultancy service and consulting engineering service” provided by the Directors to their own company i.e. appellant - Whether the appellant has availed CENVAT credit on the basis of proper evidence for payment of tax - the appellant not having come out with clean hands, it is difficult to entertain the appeal on merit - AT
Cenvat credit - management consultancy service and consulting engineering service” provided by the Directors to their own company i.e. appellant - Whether the appellant has availed CENVAT credit on the basis of proper evidence for payment of tax - the appellant not having come out with clean hands, it is difficult to entertain the appeal on merit - AT
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