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...
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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