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 CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of 'inputs' and 'capital goods' under the CENVAT Credit Rules, 2004, for the period from 01.04.2011 to 31.03.2015. The denial of credit on Earth Excavation Works, being civil work excluded from the definition of 'input service' from 01.04.2011, was also upheld. However, credit on Erection, Commission, and Installation services used within the factory premises was allowed. The credit denial on Road Works inside the factory, being a civil structure excluded from 'input services', was upheld. The CESTAT approved the eligible CENVAT credit of Rs. 5.20 crores on structural steel items used for manufacturing capital goods, as verified by the Commissioner based on documents and Chartered Engineer's certificates. Since the entire demand, interest, and 25% penalty were paid within 30 days, the penalty u/s 11AC was set aside.
The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of 'inputs' and 'capital goods' under the CENVAT Credit Rules, 2004, for the period from 01.04.2011 to 31.03.2015. The denial of credit on Earth Excavation Works, being civil work excluded from the definition of 'input service' from 01.04.2011, was also upheld. However, credit on Erection, Commission, and Installation services used within the factory premises was allowed. The credit denial on Road Works inside the factory, being a civil structure excluded from 'input services', was upheld. The CESTAT approved the eligible CENVAT credit of Rs. 5.20 crores on structural steel items used for manufacturing capital goods, as verified by the Commissioner based on documents and Chartered Engineer's certificates. Since the entire demand, interest, and 25% penalty were paid within 30 days, the penalty u/s 11AC was set aside.
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