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...
Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods” and Central Excise Rules 2001 used the word ”exemption of duty to excisable goods”. None of these words have been defined in the Central Excise Act. - the adjudicating authority has failed to appreciate that Rule 6(3)(b) is applicable where the manufacturer is manufacturing two separate products one being charged to duty and another being exempt from payment of duty or is charged with ‘NIL’ rate of duty. - AT
Reversal of CENVAT Credit - the object of both the provisions is clear and the only difference is that Chapter X uses the word “remission” of duty on excisable goods” and Central Excise Rules 2001 used the word ”exemption of duty to excisable goods”. None of these words have been defined in the Central Excise Act. - the adjudicating authority has failed to appreciate that Rule 6(3)(b) is applicable where the manufacturer is manufacturing two separate products one being charged to duty and another being exempt from payment of duty or is charged with ‘NIL’ rate of duty. - AT
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