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Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The appellants were held eligible for refund of Cenvat credit u/s 142(3) of the CGST Act, 2017. The Tribunal ruled that Section 142(8)(a) was wrongly invoked to reject the refund claim, as it pertains only to input tax credit and not Cenvat credit for the pre-GST period. Payment u/s 73(3) of the Finance Act, 1994 did not impact admissibility of the Cenvat credit. Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 was inapplicable in this reverse charge scenario without any show cause notice or adjudication order. Consequently, the impugned order was set aside, and the appeal was allowed.
The appellants were held eligible for refund of Cenvat credit u/s 142(3) of the CGST Act, 2017. The Tribunal ruled that Section 142(8)(a) was wrongly invoked to reject the refund claim, as it pertains only to input tax credit and not Cenvat credit for the pre-GST period. Payment u/s 73(3) of the Finance Act, 1994 did not impact admissibility of the Cenvat credit. Rule 9(1)(bb) of the Cenvat Credit Rules, 2004 was inapplicable in this reverse charge scenario without any show cause notice or adjudication order. Consequently, the impugned order was set aside, and the appeal was allowed.
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