Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words “financing company“ in Rule 4(3) of Cenvat Credit Rules cannot be read “as any person“. - AT
CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words “financing company“ in Rule 4(3) of Cenvat Credit Rules cannot be read “as any person“. - AT
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