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 / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the Respondent-Assessee and has recorded a finding that these H.R.Plates/Coils used as a component for platform of conveyor gallery in the aid of completion of manufacturing process. Therefore, the present manufacturing process is held to be used for producing the goods. The Commissioner has found that the Capital Goods in question are utilized for the purpose of manufacturing of final products - Revenue appeal dismissed - HC
Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the Respondent-Assessee and has recorded a finding that these H.R.Plates/Coils used as a component for platform of conveyor gallery in the aid of completion of manufacturing process. Therefore, the present manufacturing process is held to be used for producing the goods. The Commissioner has found that the Capital Goods in question are utilized for the purpose of manufacturing of final products - Revenue appeal dismissed - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
