TMI BlogInput tax credit - Unless the assessee proves that the stock transfer was in pursuance of an export...Input tax credit - Unless the assessee proves that the stock transfer was in pursuance of an export order, there cannot be a contention raised that the stock transfer was in the course of export merely for the reason that the goods have been identified under the Central Excise Act to be exported. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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