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 - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the place of removal” and w.e.f. 01.04.2008 - documentary evidence and the certificate of the Chartered Accountant prove that the cenvat credit of service tax paid on GTA pertains to the period April 2007 to March 2008 - entitled to take the credit
CENVAT Credit - outward freight - credit pertains up to March 2008 but availed in the month of November 2008 - impact of term used “clearance of final product from the place of removal” and w.e.f. 01.04.2008 - documentary evidence and the certificate of the Chartered Accountant prove that the cenvat credit of service tax paid on GTA pertains to the period April 2007 to March 2008 - entitled to take the credit
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