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Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Cenvat credit for service tax paid on 'management fee' and 'common sharing of Head office services' - invoices from the service provider were not in the prescribed format - The Appellate Tribunal concluded that there was a reasonable nexus between the services provided and the appellant's activities, justifying the admissibility of the cenvat credit. Despite minor procedural defects in the invoices, the Tribunal upheld the admissibility of the credit, emphasizing that the invoices contained the necessary particulars. Furthermore, the Tribunal found no suppression of facts by the appellant, rendering the invocation of the extended period of limitation by the Department untenable.
Cenvat credit for service tax paid on 'management fee' and 'common sharing of Head office services' - invoices from the service provider were not in the prescribed format - The Appellate Tribunal concluded that there was a reasonable nexus between the services provided and the appellant's activities, justifying the admissibility of the cenvat credit. Despite minor procedural defects in the invoices, the Tribunal upheld the admissibility of the credit, emphasizing that the invoices contained the necessary particulars. Furthermore, the Tribunal found no suppression of facts by the appellant, rendering the invocation of the extended period of limitation by the Department untenable.
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