Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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CENVAT credit was denied on ISD invoices for not containing prescribed particulars u/r 4A of Service Tax Rules, 1994. The appellant had availed credit by splitting service tax, education cess, and secondary higher education cess, which was held permissible as per Notification No. 10/2007-CE (NT). Regarding availment of credit on ISD invoices without receiving input services, it was held following Karnataka High Court's decision that the assessee is entitled to distribute CENVAT credit on input services to manufacturing or other units providing output services. The appellant was eligible for availing the credit, and the demand and penalty were set aside. The appeal was allowed.
CENVAT credit was denied on ISD invoices for not containing prescribed particulars u/r 4A of Service Tax Rules, 1994. The appellant had availed credit by splitting service tax, education cess, and secondary higher education cess, which was held permissible as per Notification No. 10/2007-CE (NT). Regarding availment of credit on ISD invoices without receiving input services, it was held following Karnataka High Court's decision that the assessee is entitled to distribute CENVAT credit on input services to manufacturing or other units providing output services. The appellant was eligible for availing the credit, and the demand and penalty were set aside. The appeal was allowed.
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