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...
Demand of Interest - CENVAT Credit - reversed the CENVAT credit wrongly availed much before the issuance of the show-cause notice - the CENVAT credit account which shows the credit of around ₹ 1 crore during the disputed period which clearly shows that the appellant has only availed the credit and has not utilized the same - not liable to pay interest under Rule 14 of the CCR
Demand of Interest - CENVAT Credit - reversed the CENVAT credit wrongly availed much before the issuance of the show-cause notice - the CENVAT credit account which shows the credit of around ₹ 1 crore during the disputed period which clearly shows that the appellant has only availed the credit and has not utilized the same - not liable to pay interest under Rule 14 of the CCR
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