Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Section 80P deduction covers Souharda credit societies, including qualifying surplus-deposit interest, subject to member KYC verification for cash dep...
The case before CESTAT Bangalore involved the interpretation of an exemption notification u/s 12/2012-CE for Additional Duty. The issue was whether a "Grid-Tied Solar Inverter" could be considered a "Solar Power Generating System" for claiming the exemption. The Tribunal held that while the inverter is used in a solar system, it does not constitute the entire system. The respondent failed to satisfy the conditions of the notification, thus not eligible for the exemption. The Commissioner's view of liberal interpretation was rejected, citing the burden of proof on the Revenue. The decision was in line with the Supreme Court's ruling in Dilip Kumar and Company case. The impugned order was set aside, and the appeal was allowed.
The case before CESTAT Bangalore involved the interpretation of an exemption notification u/s 12/2012-CE for Additional Duty. The issue was whether a "Grid-Tied Solar Inverter" could be considered a "Solar Power Generating System" for claiming the exemption. The Tribunal held that while the inverter is used in a solar system, it does not constitute the entire system. The respondent failed to satisfy the conditions of the notification, thus not eligible for the exemption. The Commissioner's view of liberal interpretation was rejected, citing the burden of proof on the Revenue. The decision was in line with the Supreme Court's ruling in Dilip Kumar and Company case. The impugned order was set aside, and the appeal was allowed.
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