Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that Cenvat credit cannot be denied on capital goods based on the stage at which the final goods become liable to central excise duty. - Regarding the eligibility of Cenvat credit on input services used in setting up the distillery plant post-April 1, 2011, the tribunal held that such services qualify as input services under the Cenvat Credit Rules, 2004.
CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that Cenvat credit cannot be denied on capital goods based on the stage at which the final goods become liable to central excise duty. - Regarding the eligibility of Cenvat credit on input services used in setting up the distillery plant post-April 1, 2011, the tribunal held that such services qualify as input services under the Cenvat Credit Rules, 2004.
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