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...
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CESTAT allowed appeal concerning CENVAT credit on input services under Rule 2(l) of CENVAT Credit Rules, 2004. Tribunal held that sales promotion and brand building services maintained direct nexus with manufacturing, qualifying for CENVAT credit. Extended limitation period was inapplicable as case involved interpretational issues of complex legal provisions. Penalty under Section 11AC and Rule 15 was invalid absent fraud or willful misstatement. Interest under Rule 14 and Section 11AA was not chargeable as conditions for erroneous credit availment were unmet. Tribunal set aside demands, interest, and penalties, noting ER-1 Returns format required only total CENVAT credit reflection, not category-wise breakdown.
CESTAT allowed appeal concerning CENVAT credit on input services under Rule 2(l) of CENVAT Credit Rules, 2004. Tribunal held that sales promotion and brand building services maintained direct nexus with manufacturing, qualifying for CENVAT credit. Extended limitation period was inapplicable as case involved interpretational issues of complex legal provisions. Penalty under Section 11AC and Rule 15 was invalid absent fraud or willful misstatement. Interest under Rule 14 and Section 11AA was not chargeable as conditions for erroneous credit availment were unmet. Tribunal set aside demands, interest, and penalties, noting ER-1 Returns format required only total CENVAT credit reflection, not category-wise breakdown.
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