Mandatory verification procedure governs rejection of country-of-origin certificates before denying preferential customs exemption and related penalti...
Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor vehicles/tractors is not eligible to the appellant - AT
Since tractors are also motor vehicles and the services relating to motor vehicles having been expressly excluded, the credit of service tax paid on hiring of motor vehicles/tractors is not eligible to the appellant - AT
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