Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
CENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - The process helps restore coating inside the steel channels forming part of the machines to keep the machine in running condition. In essence, the goods on which credit has been denied have been used in the factory for repair and maintenance purpose which facts are not in dispute. - Credit allowed- AT
CENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - The process helps restore coating inside the steel channels forming part of the machines to keep the machine in running condition. In essence, the goods on which credit has been denied have been used in the factory for repair and maintenance purpose which facts are not in dispute. - Credit allowed- AT
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