https://www.taxtmi.com/caselaws?id=254556 The Tribunal held that there was no nexus between the services provided and the import of raw materials. It concluded that the inclusion of BU fees and legal and professional fees in the assessable value was legally unsustainable. The appeal was allowed, and the impugned order was set aside, granting consequential relief to the appellant. The judgment emphasized the requirement of a direct nexus between the services and the imported goods for such inclusion, ruling in favor of the appellant due to the absence of a valid connection between the services rendered and the imported raw materials. en-us Fri, 12 Sep 2014 00:00:00 +0530 Thu, 31 Dec 2015 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254556 The Tribunal held that there was no nexus between the services provided and the import of raw materials. It concluded that the inclusion of BU fees and legal and professional fees in the assessable value was legally unsustainable. The appeal was allowed, and the impugned order was set aside, granting consequential relief to the appellant. The judgment emphasized the requirement of a direct nexus between the services and the imported goods for such inclusion, ruling in favor of the appellant due to the absence of a valid connection between the services rendered and the imported raw materials. Case-Laws Customs Fri, 12 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254556