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...
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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