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...
Disallowance of adjustment of excess duty paid - they have admitted that they have already availed cenvat credit on the duty paid on copper anodes at their unit at Silvasa and they have also admitted before LA that they will not claim any refund on this account. Therefore the appellant's claim for adjustment and claiming automatic set off excess duty paid does not arise. - AT
Disallowance of adjustment of excess duty paid - they have admitted that they have already availed cenvat credit on the duty paid on copper anodes at their unit at Silvasa and they have also admitted before LA that they will not claim any refund on this account. Therefore the appellant's claim for adjustment and claiming automatic set off excess duty paid does not arise. - AT
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