Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
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...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
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CESTAT allowed appeal concerning CENVAT credit disputes. Tribunal set aside demand of Rs.1,79,11,286 based on ST-3 returns and credit register differences, noting statutory compliance in utilizing 50% credit on capital goods. Demand of Rs.59,94,339 for input services was reversed as manpower services qualified as eligible inputs for telephonic services. Demand u/r 3(5A) for capital goods sold as scrap was invalidated as no CENVAT credit was originally claimed on pre-2004 goods. Extended limitation period was rejected considering regular ST-3 filing, departmental audits, and appellant's PSU status precluding mala fide intent. All demands were set aside and appeal was allowed in appellant's favor.
CESTAT allowed appeal concerning CENVAT credit disputes. Tribunal set aside demand of Rs.1,79,11,286 based on ST-3 returns and credit register differences, noting statutory compliance in utilizing 50% credit on capital goods. Demand of Rs.59,94,339 for input services was reversed as manpower services qualified as eligible inputs for telephonic services. Demand u/r 3(5A) for capital goods sold as scrap was invalidated as no CENVAT credit was originally claimed on pre-2004 goods. Extended limitation period was rejected considering regular ST-3 filing, departmental audits, and appellant's PSU status precluding mala fide intent. All demands were set aside and appeal was allowed in appellant's favor.
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