Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Input Credit - separate contracts for supply of transformer as well as erection and commissioning - When the value of both the activity is separately shown, both the activities cannot be clubbed to make it taxable under the Works contract composition scheme - the revenue has nowhere disputed the payment of central excise duty on transformer and therefore once excise duty payment is made, the Appellant is eligible for availing credit
Input Credit - separate contracts for supply of transformer as well as erection and commissioning - When the value of both the activity is separately shown, both the activities cannot be clubbed to make it taxable under the Works contract composition scheme - the revenue has nowhere disputed the payment of central excise duty on transformer and therefore once excise duty payment is made, the Appellant is eligible for availing credit
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