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...
Refund claim - reversal of CENVAT credit on capital goods at the time of removal which is not required - principles of unjust enrichment - the appellant has been able to pass the bar of unjust enrichment, as no amount has been recovered from the buyer - AT
Refund claim - reversal of CENVAT credit on capital goods at the time of removal which is not required - principles of unjust enrichment - the appellant has been able to pass the bar of unjust enrichment, as no amount has been recovered from the buyer - AT
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