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 - service tax paid on input services of technology development received - this project of technology development for liquid filled hard gelatine capsule didn't give any result makes this full transaction of input service a suspect and put it in the category of sham transaction - demand confirmed - AT
Cenvat credit - service tax paid on input services of technology development received - this project of technology development for liquid filled hard gelatine capsule didn't give any result makes this full transaction of input service a suspect and put it in the category of sham transaction - demand confirmed - AT
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