https://www.taxtmi.com/caselaws?id=271033 The Tribunal allowed the appeals, ruling that the inquiry initiated by DGCEI did not meet the requirements of Section 106(2)(a) for rejecting the appellant's declaration under Section 111 of the Finance Act, 2013. The Tribunal emphasized that the roving nature of the inquiry, despite quoting Section 14, did not align with the exclusion criteria specified in Board Circulars. Citing various judgments supporting the binding nature of Board Circulars, the Tribunal concluded that the rejection of the declaration was unsustainable based on the appellant's compliance with the VCES-I requirements. en-us Fri, 27 Nov 2015 00:00:00 +0530 Wed, 14 Sep 2016 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271033 The Tribunal allowed the appeals, ruling that the inquiry initiated by DGCEI did not meet the requirements of Section 106(2)(a) for rejecting the appellant's declaration under Section 111 of the Finance Act, 2013. The Tribunal emphasized that the roving nature of the inquiry, despite quoting Section 14, did not align with the exclusion criteria specified in Board Circulars. Citing various judgments supporting the binding nature of Board Circulars, the Tribunal concluded that the rejection of the declaration was unsustainable based on the appellant's compliance with the VCES-I requirements. Case-Laws Service Tax Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271033