Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which is not even being maintained by the appellant - AT
Rufund in cash or by way of Cenvat Credit - area based exemption - There is no justification for allowing the refund by way of credit to the cenvat credit account, which is not even being maintained by the appellant - AT
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