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...
Reversal of cenvat credit - Rule 6(3A) is applicable only in such cases where one particular activity either service as a whole or sale of goods as whole is involved apart from independent taxable service/dutiable goods. Here, there are no two activities i.e. exemption service as well as taxable service which involve therefore, in the present case Rule 6(3A) cannot be made applicable. - AT
Reversal of cenvat credit - Rule 6(3A) is applicable only in such cases where one particular activity either service as a whole or sale of goods as whole is involved apart from independent taxable service/dutiable goods. Here, there are no two activities i.e. exemption service as well as taxable service which involve therefore, in the present case Rule 6(3A) cannot be made applicable. - AT
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