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Service Tax Cannot Be Demanded on Form 26AS Figures Alone: CESTAT Allahabad • Demand Cannot Rest on Valuation Rules Not Invoked in Show Cause Notice: CESTAT Mumbai • Clearing Inputs “As Such” After Credit Reversal Is Not Trading: CESTAT Allahabad • Free Shipping Bills Can Be Converted to Advance Authorisation Bills: CESTAT Chennai • Clear Float Glass From Malaysia Classifiable Under 7005 1090 With AIFTA Benefit • Indonesian Coal Tested on As‑Received Basis Is Steam Coal, Exemption Allowed • Section 73 CGST Proceedings Cannot Recover Transitioned CENVAT Credit: GSTAT Kolkata • Transitional Credit Not Lost for Wrong TRAN‑1 Table Where Eligibility Undisputed
Company Law
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