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...
Cenvat credit on Roadside Assistance Service allowable as post-sale customer facilitation service related to business. Credit on Market Research Study disallowed as unrelated to manufacturing or business activity. Credit on demurrage charges to Port Trust allowable being related to procurement of inputs. Interest demand on irregular credit taken set aside as credit not utilised. Penalty set aside due to interpretation issues without intent to evade. Assessee's appeal partly allowed.
Cenvat credit on Roadside Assistance Service allowable as post-sale customer facilitation service related to business. Credit on Market Research Study disallowed as unrelated to manufacturing or business activity. Credit on demurrage charges to Port Trust allowable being related to procurement of inputs. Interest demand on irregular credit taken set aside as credit not utilised. Penalty set aside due to interpretation issues without intent to evade. Assessee's appeal partly allowed.
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