Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
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