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 Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ - So far as the first limb is concerned, the requirement of establishing a nexus between the ‘input services’ and the process of manufacture would stand satisfied if the expenditure incurred for the ‘input service’ forms part of the cost of production/value of the final product on which duty of the excise is levied - the appellant would be entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the ‘Voluntary Separation Scheme’ - AT
CENVAT Credit - input services - service tax paid on insurance premium for availing medi-claim facility for employees who had opted for ‘Voluntary Separation Scheme’ - So far as the first limb is concerned, the requirement of establishing a nexus between the ‘input services’ and the process of manufacture would stand satisfied if the expenditure incurred for the ‘input service’ forms part of the cost of production/value of the final product on which duty of the excise is levied - the appellant would be entitled to avail CENVAT credit on the service tax paid on insurance premium for employees who had opted for the ‘Voluntary Separation Scheme’ - AT
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