Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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IGST exemption on imported engine stands claimed under Sr. No. 557B of Notification No. 50/2017 was remitted for fresh decision because the show cause notice itself treated the imports as lease-based and the existing bond documents were on record; the Principal Commissioner was directed to reconsider the claim after allowing the importer to file the lease agreements and supporting material. Classification of the engine stands was also remitted, as the Tribunal noted its earlier decision in Interglobe Aviation Ltd. classifying such goods under CTI 8609 00 00 rather than CTI 8716 39 00, and directed fresh examination in that light. No final merits determination was made on either issue.
IGST exemption on imported engine stands claimed under Sr. No. 557B of Notification No. 50/2017 was remitted for fresh decision because the show cause notice itself treated the imports as lease-based and the existing bond documents were on record; the Principal Commissioner was directed to reconsider the claim after allowing the importer to file the lease agreements and supporting material. Classification of the engine stands was also remitted, as the Tribunal noted its earlier decision in Interglobe Aviation Ltd. classifying such goods under CTI 8609 00 00 rather than CTI 8716 39 00, and directed fresh examination in that light. No final merits determination was made on either issue.
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