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...
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The summary focuses on the refund claim rejection based on the ground that the amount paid under Reverse Charge Mechanism (RCM) is not admissible u/r 9(1)(bb) of CENVAT Credit Rules 2004 and was hence ineligible for transition as input tax credit u/s 142(8)(a) of CGST Act. It highlights that Rule 9(1)(e), not Rule 9(1)(bb), is applicable for RCM payments, and credit cannot be denied, citing the POLYGENTA TECHNOLOGIES LTD. case. Regarding transition of credit, it states that u/ss 142 and 140 of the CGST Act, the appellant was eligible for TRAN-1 credit, and the rejection citing non-declaration in Service Tax returns was hyper-technical. Section 142(8)(b) mandates refunding eligible credit in cash. The Adfert Technologies case upheld transitional credit as a vested right. Consequently, the impugned order rejecting the refund claim was set aside, and the appeal was allowed.
The summary focuses on the refund claim rejection based on the ground that the amount paid under Reverse Charge Mechanism (RCM) is not admissible u/r 9(1)(bb) of CENVAT Credit Rules 2004 and was hence ineligible for transition as input tax credit u/s 142(8)(a) of CGST Act. It highlights that Rule 9(1)(e), not Rule 9(1)(bb), is applicable for RCM payments, and credit cannot be denied, citing the POLYGENTA TECHNOLOGIES LTD. case. Regarding transition of credit, it states that u/ss 142 and 140 of the CGST Act, the appellant was eligible for TRAN-1 credit, and the rejection citing non-declaration in Service Tax returns was hyper-technical. Section 142(8)(b) mandates refunding eligible credit in cash. The Adfert Technologies case upheld transitional credit as a vested right. Consequently, the impugned order rejecting the refund claim was set aside, and the appeal was allowed.
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