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 appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r 6(3) was not justified for exports under conditional Notification No. 4/2006-CE as per Rule 6(6)(v). The exempted goods cleared for export are eligible for CENVAT credit. The appellant is not required to pay amount u/r 6(3) for goods exported under said notification. Impugned order set aside and appeal allowed.
The appellant had reversed CENVAT credit amount u/r 6(3) for goods cleared for export under Notification No. 4/2006-CE and claimed refund. CESTAT held that reversal u/r 6(3) was not justified for exports under conditional Notification No. 4/2006-CE as per Rule 6(6)(v). The exempted goods cleared for export are eligible for CENVAT credit. The appellant is not required to pay amount u/r 6(3) for goods exported under said notification. Impugned order set aside and appeal allowed.
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