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 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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