Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat Credit on inputs and input services used for the production of electricity, which is transferred to its sister unit at Urse free of cost. The Tribunal emphasizes that since the electricity is transferred free of cost, the valuation should not be based on the price of electricity sold by other entities. The Tribunal relies on precedent and distinguishes the case from situations where electricity is sold for a price outside the factory.
CENVAT Credit - generation of electricity which, later on, is cleared to its sister unit - The Appellate Tribunal finds that the appellant is indeed entitled to Cenvat Credit on inputs and input services used for the production of electricity, which is transferred to its sister unit at Urse free of cost. The Tribunal emphasizes that since the electricity is transferred free of cost, the valuation should not be based on the price of electricity sold by other entities. The Tribunal relies on precedent and distinguishes the case from situations where electricity is sold for a price outside the factory.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
