Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
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...
Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under Rule 6 of the CENVAT Credit Rules, 2004, specifically exempt goods cleared for export from restrictions on CENVAT credit usage. Therefore, the Tribunal held that the Commissioner (Appeals)'s denial of CENVAT credit was incorrect and not legally sustainable.
Refund of accumulated credit - Eligibility to CENVAT credit to a manufacturer of goods having ‘nil’ tariff rate of duty - The Tribunal found that the provisions under Rule 6 of the CENVAT Credit Rules, 2004, specifically exempt goods cleared for export from restrictions on CENVAT credit usage. Therefore, the Tribunal held that the Commissioner (Appeals)'s denial of CENVAT credit was incorrect and not legally sustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
