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 - fake invoices - revenue could not exhibit any discrepancy of total inputs reflected in two ledgers put together with entries of inputs in RG-23 records. Further, the revenue has neither investigated that where 9112.500 MT of quantity of inputs gone from M/s Ruby Steels and who was the transporter nor investigate that from where M/s Nidhi Auto has procured inputs for manufacture of goods which were cleared on payment of duty if not procured from M/s Ruby Steels - in absence of these enquiry credit is duly allowable
CENVAT Credit - fake invoices - revenue could not exhibit any discrepancy of total inputs reflected in two ledgers put together with entries of inputs in RG-23 records. Further, the revenue has neither investigated that where 9112.500 MT of quantity of inputs gone from M/s Ruby Steels and who was the transporter nor investigate that from where M/s Nidhi Auto has procured inputs for manufacture of goods which were cleared on payment of duty if not procured from M/s Ruby Steels - in absence of these enquiry credit is duly allowable
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