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...
The case involved a dispute regarding availing CENVAT credit for construction services used in building housing units for staff. The tribunal held that the construction services were directly related to the manufacturing activity as they ensured smooth operation and security of the plant. The tribunal interpreted the rules broadly to include services not directly linked to manufacturing. Regarding time limitation and suppression of facts, it was held that the appellant had regularly disclosed all relevant details, thus no suppression was found. The lower authority's decision was overturned, and the appeal was allowed by the CESTAT.
The case involved a dispute regarding availing CENVAT credit for construction services used in building housing units for staff. The tribunal held that the construction services were directly related to the manufacturing activity as they ensured smooth operation and security of the plant. The tribunal interpreted the rules broadly to include services not directly linked to manufacturing. Regarding time limitation and suppression of facts, it was held that the appellant had regularly disclosed all relevant details, thus no suppression was found. The lower authority's decision was overturned, and the appeal was allowed by the CESTAT.
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