Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a building or civil work only means service towards the construction of a new building especially civil structure work of the building or laying of foundation work for such building for support of capital goods whereas in the present case the nature of services so availed by the appellant was towards electrical works and modernisation of premises and it was not getting a new building constructed. - Credit allowed - AT
Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a building or civil work only means service towards the construction of a new building especially civil structure work of the building or laying of foundation work for such building for support of capital goods whereas in the present case the nature of services so availed by the appellant was towards electrical works and modernisation of premises and it was not getting a new building constructed. - Credit allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
