Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those exclusively used for dutiable goods. They find in favor of the appellant on this issue. - Regarding the prospective applicability of Notification No. 13/2016-CE (NT), the CESTAT determines that the amendment to Rule 6(3A) should have retrospective effect, supporting the appellant's argument. - The Tribunal also agrees with the appellant on the treatment of LPG & SKO as by-products, finding no reversal required for these items.
Reversal of Cenvat Credit - The Tribunal interprets Rule 6(3A)(c)(iii) to mean that "total Cenvat credit" should only include common input and input services, not those exclusively used for dutiable goods. They find in favor of the appellant on this issue. - Regarding the prospective applicability of Notification No. 13/2016-CE (NT), the CESTAT determines that the amendment to Rule 6(3A) should have retrospective effect, supporting the appellant's argument. - The Tribunal also agrees with the appellant on the treatment of LPG & SKO as by-products, finding no reversal required for these items.
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