Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Refund of CENVAT Credit - The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority. However, his grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela). - Two paras deleted - AT
Refund of CENVAT Credit - The appellant has no grievance against the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority. However, his grievance is against paras 8.3 and 9 of the impugned order as the findings recorded in these paras are in respect of the issues that were never before the Commissioner (Appela). - Two paras deleted - AT
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