Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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CENVAT Credit - input services - Commercial and Industrial Construction Services - These are not related to ‘Commercial Construction Service’ rather they are input services received in the course of day-to-day running of the plant, operation and maintenance of STP plant, drain cleaning and scrap collection work, putting up of safety signage in the plant area and also for earth work and excavation work etc. at the ‘wet gas plant’ - Credit allowed - AT
CENVAT Credit - input services - Commercial and Industrial Construction Services - These are not related to ‘Commercial Construction Service’ rather they are input services received in the course of day-to-day running of the plant, operation and maintenance of STP plant, drain cleaning and scrap collection work, putting up of safety signage in the plant area and also for earth work and excavation work etc. at the ‘wet gas plant’ - Credit allowed - AT
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