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 - capital goods acquired on lease basis for another part of the respondent’s factory - denial on the ground that M/s IISIPL is not a Finance Company but is engaged in industrial operation. Rule 4(3) of CCR cannot be interpreted in the this manner to disallow the credit - AT
CENVAT credit - capital goods acquired on lease basis for another part of the respondent’s factory - denial on the ground that M/s IISIPL is not a Finance Company but is engaged in industrial operation. Rule 4(3) of CCR cannot be interpreted in the this manner to disallow the credit - AT
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