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...
Denial of refund claim - input services - Commission paid to agents - services were utilised for export of goods or not - since there is no nexus with manufacturing, cenvat credit cannot be allowed and No refund - AT
Denial of refund claim - input services - Commission paid to agents - services were utilised for export of goods or not - since there is no nexus with manufacturing, cenvat credit cannot be allowed and No refund - AT
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