Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job worker’s end, there is no question of recovery of duty once again from job worker at Vadodara unit at all. As regards the Cenvat Credit demand on Daman unit, having paid duty as principal manufacturer, which is admitted by revenue authorities as well, the input stage credit too cannot be denied to them in the facts and circumstances of the present case. - AT
CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job worker’s end, there is no question of recovery of duty once again from job worker at Vadodara unit at all. As regards the Cenvat Credit demand on Daman unit, having paid duty as principal manufacturer, which is admitted by revenue authorities as well, the input stage credit too cannot be denied to them in the facts and circumstances of the present case. - AT
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