Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
CENVAT Credit - slag - exempt goods - Board’s Circular which has been issued without taking into consideration the implications of the provisions and the instructions, cannot be applied blindly for drawing adverse conclusion against the assessee. It was also held that merely on the strength of the said Circular dated 14.01.2011 Cenvat Credit cannot be denied, when there is no such provision in the Cenvat Credit Rules, 2004. - AT
CENVAT Credit - slag - exempt goods - Board’s Circular which has been issued without taking into consideration the implications of the provisions and the instructions, cannot be applied blindly for drawing adverse conclusion against the assessee. It was also held that merely on the strength of the said Circular dated 14.01.2011 Cenvat Credit cannot be denied, when there is no such provision in the Cenvat Credit Rules, 2004. - AT
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