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 of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT account before filing the refund claim which is in violation of Para 2(h) of the N. No. 27/2012 dated 18.06.2012 is not sustainable in law - appellant had filed NIL TRAN-1 Return under GST and had not carried forward the input credit - refund allowaable
Refund of accumulated and unutilized CENVAT credit - export of output services - rejection of the refund on the ground that the appellants have not debited the CENVAT account before filing the refund claim which is in violation of Para 2(h) of the N. No. 27/2012 dated 18.06.2012 is not sustainable in law - appellant had filed NIL TRAN-1 Return under GST and had not carried forward the input credit - refund allowaable
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