Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Conversion of shipping bills - conversion from Draw Back Scheme to Advance License Scheme - The Tribunal examined the provisions of Circular No. 36/2010 and concluded that while conversion from more rigorous to less rigorous examination schemes was permitted, the reverse was not allowed. Since the appellants sought conversion to a scheme involving more rigorous examination after availing benefits under the Drawback Scheme, their request was denied. The CESTAT upheld the validity of condition 3(e) of the circular, which precluded conversion after availing benefits under a particular scheme. Consequently, the appeal was dismissed, affirming the decision of the lower authority.
Conversion of shipping bills - conversion from Draw Back Scheme to Advance License Scheme - The Tribunal examined the provisions of Circular No. 36/2010 and concluded that while conversion from more rigorous to less rigorous examination schemes was permitted, the reverse was not allowed. Since the appellants sought conversion to a scheme involving more rigorous examination after availing benefits under the Drawback Scheme, their request was denied. The CESTAT upheld the validity of condition 3(e) of the circular, which precluded conversion after availing benefits under a particular scheme. Consequently, the appeal was dismissed, affirming the decision of the lower authority.
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