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...
Refund of CENVAT Credit of ADE(TTA) as per Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - The tribunal noted that the provisions of Rule 11(3) could not be applied retrospectively, especially when the exemption from ADE (TTA) was already in place before the rule's introduction. - Drawing from a plethora of judgments, the tribunal underscored that once a CENVAT credit is lawfully availed, it becomes an indefeasible right of the assessee, not subject to denial or lapsing due to subsequent legal or procedural changes. - Ultimately, the tribunal ruled in favor of the claimant, allowing the appeal and directing a refund of the accumulated CENVAT credit of ADE (TTA), citing eligibility u/s 142 of the CGST Act, 2017 read with Section 11B of the Central Excise Act, 1944.
Refund of CENVAT Credit of ADE(TTA) as per Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 - The tribunal noted that the provisions of Rule 11(3) could not be applied retrospectively, especially when the exemption from ADE (TTA) was already in place before the rule's introduction. - Drawing from a plethora of judgments, the tribunal underscored that once a CENVAT credit is lawfully availed, it becomes an indefeasible right of the assessee, not subject to denial or lapsing due to subsequent legal or procedural changes. - Ultimately, the tribunal ruled in favor of the claimant, allowing the appeal and directing a refund of the accumulated CENVAT credit of ADE (TTA), citing eligibility u/s 142 of the CGST Act, 2017 read with Section 11B of the Central Excise Act, 1944.
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