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 demand for recovery of Cenvat Credit was made without proper verification and investigation, based on assumptions and presumptions. The investigation covered only 67 out of 245 transactions, and the findings cannot be generalized to the remaining 178 transactions, vitiating the proceedings. The demand of Rs.1,00,55,148 is set aside. For 32 invoices, the recorded statements from vehicle owners are unreliable as they were taken 1-5 years after the transactions, and cross-examination was not granted. The confirmed demand of Rs.18,69,286 is set aside. The information from the Vahan Department cannot conclusively establish that the vehicles were not used for delivery. The extended period of limitation is not sustainable as there is no evidence of suppression by the assessee, who is a regular filer of returns. The entire demand is set aside, and the appeal is allowed.
The demand for recovery of Cenvat Credit was made without proper verification and investigation, based on assumptions and presumptions. The investigation covered only 67 out of 245 transactions, and the findings cannot be generalized to the remaining 178 transactions, vitiating the proceedings. The demand of Rs.1,00,55,148 is set aside. For 32 invoices, the recorded statements from vehicle owners are unreliable as they were taken 1-5 years after the transactions, and cross-examination was not granted. The confirmed demand of Rs.18,69,286 is set aside. The information from the Vahan Department cannot conclusively establish that the vehicles were not used for delivery. The extended period of limitation is not sustainable as there is no evidence of suppression by the assessee, who is a regular filer of returns. The entire demand is set aside, and the appeal is allowed.
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