Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Refund of CENVAT Credit lying unutilized - Rule 5 authorizes grant of refund only in case where final products have been exported. Thus, there is no provision in law of Central Excise for grant of refund of such accumulated credit to the appellant - AT
Refund of CENVAT Credit lying unutilized - Rule 5 authorizes grant of refund only in case where final products have been exported. Thus, there is no provision in law of Central Excise for grant of refund of such accumulated credit to the appellant - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
