Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT.
The case involves wrongful availment of cenvat credit on Bills of Entry paid under protest. The Department contended the appellant ineligible due to provisional assessment status. However, the Customs Act allows credit even in provisional assessment. The Tribunal precedent supports credit eligibility. The appellant is deemed eligible. Regarding time limitation, no intent to evade duty payment was found. Department's delayed notice failed to establish grounds for extended period. The appellant's appeal was allowed, and the impugned order was set aside by CESTAT.
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