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 - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the premises from where the excisable goods are to be sold after their clearance form the Factory - The Input Service defined in Rule 2 (1) of CENVAT Credit Rules, 2004, includes any service in relation to Outward Transportation up to the Place of Removal - In the instant cases, the place of removal is buyer’s premises - credit allowed - HC
CENVAT Credit - input services - GTA services - It is clear that as per Section 4(3)(c)(iii) of Central Excise Act, 1944, the definition of ‘Place of Removal’ means the premises from where the excisable goods are to be sold after their clearance form the Factory - The Input Service defined in Rule 2 (1) of CENVAT Credit Rules, 2004, includes any service in relation to Outward Transportation up to the Place of Removal - In the instant cases, the place of removal is buyer’s premises - credit allowed - HC
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