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 - rail freight - Credit has been denied by the appellate authority only on the grounds that the assessable value has not been indicated. This has been satisfactorily explained by the learned counsel that that the freight amount mentioned in all the RRs is the assessable amount for the disputed period. Once the payment of tax is not disputed, and the receipt of service is not disputed - Credit allowed - AT
CENVAT Credit - input services - rail freight - Credit has been denied by the appellate authority only on the grounds that the assessable value has not been indicated. This has been satisfactorily explained by the learned counsel that that the freight amount mentioned in all the RRs is the assessable amount for the disputed period. Once the payment of tax is not disputed, and the receipt of service is not disputed - Credit allowed - AT
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