Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Appeal under Section 260A is confined to substantial questions of law and does not permit re appreciation of evidence or concurrent findings of fact; appeal dismissed to the extent it sought such re examination. The Revenue discharged its initial burden by issuing notices to counterparties and obtaining denials or non service, which constituted substantial evidence and shifted the onus to the appellant to produce creditworthy documents or witnesses; appellant failed to do so, so findings of bogus transactions were supportable. No procedural prejudice was shown as there is no record of a refused request to cross examine and the appellant did not produce parties or evidence.
Appeal under Section 260A is confined to substantial questions of law and does not permit re appreciation of evidence or concurrent findings of fact; appeal dismissed to the extent it sought such re examination. The Revenue discharged its initial burden by issuing notices to counterparties and obtaining denials or non service, which constituted substantial evidence and shifted the onus to the appellant to produce creditworthy documents or witnesses; appellant failed to do so, so findings of bogus transactions were supportable. No procedural prejudice was shown as there is no record of a refused request to cross examine and the appellant did not produce parties or evidence.
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