Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
CENVAT Credit - Works Contract Services - Input Services - The expression “modernisation, renovation or repairs of a factory” was appearing in the definition of ‘input service’ both before and after 01.07.2012. It has not been denied by the department that the Coke Oven Project of the appellants was towards modernization and renovation of their existing plant/factory. - Appellants have correctly taken credit of service tax paid/borne in respect of all services - AT
CENVAT Credit - Works Contract Services - Input Services - The expression “modernisation, renovation or repairs of a factory” was appearing in the definition of ‘input service’ both before and after 01.07.2012. It has not been denied by the department that the Coke Oven Project of the appellants was towards modernization and renovation of their existing plant/factory. - Appellants have correctly taken credit of service tax paid/borne in respect of all services - AT
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