Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
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The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the appellant despite not disputing its availment by TSL Kolkata. CESTAT held that since TSL Kolkata's credit availment was undisputed, the appellant was entitled to take the distributed credit based on invoices issued by ISD. Reversal of credit by appellant was not required. The impugned order denying credit was set aside, and the appeal was allowed.
The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the appellant despite not disputing its availment by TSL Kolkata. CESTAT held that since TSL Kolkata's credit availment was undisputed, the appellant was entitled to take the distributed credit based on invoices issued by ISD. Reversal of credit by appellant was not required. The impugned order denying credit was set aside, and the appeal was allowed.
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