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...
Demand u/s 11D - Reversal of cenvat credit and collected the same from the purchasers - The contention of the Department that by doing so, the respondent passed on Cenvat credit to the purchaser to be availed by them ultimately which credit such purchasers were not entitled to, cannot be brushed aside. - Demand u/s 11D confirmed - Order of Tribunal reversed - Decided in favor of revenue and against the assessee. - HC
Demand u/s 11D - Reversal of cenvat credit and collected the same from the purchasers - The contention of the Department that by doing so, the respondent passed on Cenvat credit to the purchaser to be availed by them ultimately which credit such purchasers were not entitled to, cannot be brushed aside. - Demand u/s 11D confirmed - Order of Tribunal reversed - Decided in favor of revenue and against the assessee. - HC
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