Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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...
CESTAT partially allowed appeal concerning CENVAT credit disputes. Matter regarding CENVAT credit on Advice of Transfer Debit (ATD) remanded to original authority for reconsideration, following precedent that procedural lapses alone cannot justify credit denial when duty payment and equipment usage are verified. Interest and penalty determination linked to ATD credit admissibility also remanded. However, tribunal upheld denial of CENVAT credit on rent-a-cab services, with associated interest and penalties, following Bombay HC precedent that employee transportation constitutes personal service and cannot qualify as "input service" post April 2011 amendment. Original authority directed to reassess ATD-related credits while maintaining disallowance of rent-a-cab service credits.
CESTAT partially allowed appeal concerning CENVAT credit disputes. Matter regarding CENVAT credit on Advice of Transfer Debit (ATD) remanded to original authority for reconsideration, following precedent that procedural lapses alone cannot justify credit denial when duty payment and equipment usage are verified. Interest and penalty determination linked to ATD credit admissibility also remanded. However, tribunal upheld denial of CENVAT credit on rent-a-cab services, with associated interest and penalties, following Bombay HC precedent that employee transportation constitutes personal service and cannot qualify as "input service" post April 2011 amendment. Original authority directed to reassess ATD-related credits while maintaining disallowance of rent-a-cab service credits.
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