Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The CESTAT held that eligibility of CENVAT credit cannot be questioned at the refund stage without issuing a Show Cause Notice u/r 14 of the CENVAT Credit Rules, 2004 and initiating proceedings u/s 73. The department cannot deny CENVAT credit on input services by merely making observations while adjudicating refund claims without following due process. The appeal of the revenue was dismissed.
The CESTAT held that eligibility of CENVAT credit cannot be questioned at the refund stage without issuing a Show Cause Notice u/r 14 of the CENVAT Credit Rules, 2004 and initiating proceedings u/s 73. The department cannot deny CENVAT credit on input services by merely making observations while adjudicating refund claims without following due process. The appeal of the revenue was dismissed.
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