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...
Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU) scheme instead of cash payment. Relying on SC judgment in Eicher Motors Ltd. allowing utilization of accumulated Cenvat credit and HC judgment in Shilpa Copper Wire Industries equating EOUs with DTA units for Cenvat scheme. Section 142(6)(a) of GST Act also allows refund of outstanding credit in cash. Respondents' demand for cash payment rejected as legitimately availed Cenvat credit can be used for duty payment. Petition allowed as similarly situated assessees permitted to pay duty from Cenvat credit account.
Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU) scheme instead of cash payment. Relying on SC judgment in Eicher Motors Ltd. allowing utilization of accumulated Cenvat credit and HC judgment in Shilpa Copper Wire Industries equating EOUs with DTA units for Cenvat scheme. Section 142(6)(a) of GST Act also allows refund of outstanding credit in cash. Respondents' demand for cash payment rejected as legitimately availed Cenvat credit can be used for duty payment. Petition allowed as similarly situated assessees permitted to pay duty from Cenvat credit account.
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