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...
CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had erroneously not shown the said bifurcation in the ST-3 returns - the failure to not to claim the option at the start of FY by filing the intimation with the range superintendent is nothing but a procedural violation and needs to be condoned
CENVAT Credit - common input services used for taxable and non taxable/exempted services - If the appellant had been reversing the credit u/r 6(3)(ii) but had erroneously not shown the said bifurcation in the ST-3 returns - the failure to not to claim the option at the start of FY by filing the intimation with the range superintendent is nothing but a procedural violation and needs to be condoned
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