Legal Wrangle | Indirect Tax | Episode - 50

This episode of Legal Wrangle on Indirect Tax features cases related to transaction value actually paid, actually payable and availability of input tax credit on goods sent to job workers but not received back within a period of ninety days. It also features Service Tax and Customs cases pertaining to challenging order in original via Writ appeal after a period of more than six years, ultimate responsibility of custodian in relation to contents of containers and classification of external hard disk along with entitlement of benefit of Central Excise Notification No. 6/2011 and 12/2012. The assessees involved are Welspun Corporation Ltd (2017-TIOL-1287-CESTAT-MUM), Reliance Retail Ltd (2017-TIOL-727-HC-P&H-VAT), Subject/Issue: Quantum of Mandatory Deposit (2017-TIOL-1414-CESTAT-DEL-LB), MSM Satellite (Singapore) Pte Ltd (2017-TIOL-1413-CESTAT-MUM) and Manoj Gupta & Ors. (2017-TIOL-1303-CESTAT-MUM).