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 CENVAT Credit - whether the manufacturer is entitled to claim credit for the duty paid by the job worker or not - Held Yes - The original authority and the appellate authority wrongly construed the same as a double benefit by applying the theory of unjust enrichment. - HC
Denial of CENVAT Credit - whether the manufacturer is entitled to claim credit for the duty paid by the job worker or not - Held Yes - The original authority and the appellate authority wrongly construed the same as a double benefit by applying the theory of unjust enrichment. - HC
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