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...
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
Imported Zinc Oxide (99% purity) - whether the imported Zinc Oxide has been used by the appellant in the manufacture of PCFP or not to avail the benefit of exemption - The CESTAT found evidence supporting the production of PCFP by the appellant during the material period, as confirmed by the Divisional Officer's report and amended registration certificates. - Based on the findings, the court concluded that the appellant is entitled to claim the benefit of the Customs duty exemption under Notification No.25/1999-Cus dated 28.02.1999 as amended.
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