Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components which were entirely cleared to their unit at Una, Himachal Pradesh on payment of applicable Central Excise duties - There are no merit in the appellant’s contentions that they have complied with the conditions of the Notification read with the Customs Rules, 1996 - AT
Benefit of concessional rate of duty - the appellant has not manufactured Switches in their Coimbatore unit, but, only parts of Switches / sub-assemblies / components which were entirely cleared to their unit at Una, Himachal Pradesh on payment of applicable Central Excise duties - There are no merit in the appellant’s contentions that they have complied with the conditions of the Notification read with the Customs Rules, 1996 - AT
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