Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ - So far as the first limb is concerned, the requirement of establishing a nexus between the ‘input services’ and the process of manufacture would stand satisfied if the expenditure incurred for the ‘input service’ forms part of the cost of production/value of the final product on which duty of the excise is levied - the appellant would be entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the ‘Voluntary Separation Scheme’ - AT
CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ - So far as the first limb is concerned, the requirement of establishing a nexus between the ‘input services’ and the process of manufacture would stand satisfied if the expenditure incurred for the ‘input service’ forms part of the cost of production/value of the final product on which duty of the excise is levied - the appellant would be entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the ‘Voluntary Separation Scheme’ - AT
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