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 - invoices issued without actual supply of materials - retraction of statements - burden of proof - personal penalty on partner of appellant firm. Mastermind partner admitted purchasing prime material, selling locally on cash basis, passing CENVAT Credit to manufacturers by misdescribing goods as "scrap". Other partner admitted taking CENVAT Credit on "scrap" described as "prime finished goods" in invoices. Appellant voluntarily debited CENVAT Credit before partner's statement, not retracting statement. Burden of proof regarding admissibility of CENVAT Credit lies with manufacturer as per Rules. No infirmity in impugned order, appeal dismissed.
CENVAT Credit - invoices issued without actual supply of materials - retraction of statements - burden of proof - personal penalty on partner of appellant firm. Mastermind partner admitted purchasing prime material, selling locally on cash basis, passing CENVAT Credit to manufacturers by misdescribing goods as "scrap". Other partner admitted taking CENVAT Credit on "scrap" described as "prime finished goods" in invoices. Appellant voluntarily debited CENVAT Credit before partner's statement, not retracting statement. Burden of proof regarding admissibility of CENVAT Credit lies with manufacturer as per Rules. No infirmity in impugned order, appeal dismissed.
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