Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Reversal of cenvat credit - in the event credit on input service viz. manpower supply service was not used in providing the service for clearing Oxygen Gas for medical purposes, there was no requirement of payment of 5%/6% of the value of the Oxygen cleared for medical purposes under Rule 6(3) of CCR 2004. - AT
Reversal of cenvat credit - in the event credit on input service viz. manpower supply service was not used in providing the service for clearing Oxygen Gas for medical purposes, there was no requirement of payment of 5%/6% of the value of the Oxygen cleared for medical purposes under Rule 6(3) of CCR 2004. - AT
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