Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed appeal regarding CENVAT credit admissibility for telecommunication infrastructure components. Following SC's ruling in a related matter, credit was deemed admissible for towers, shelters, electric setup, and electronic items as they qualify as capital goods under Rule 2(a)(A) of CENVAT Rules. Credit for input services used in tower erection was also held permissible under Rule 2(l) of CENVAT Credit Rules, 2004, as these services directly or indirectly contributed to output services. Revenue's challenge regarding SCN issuance was rejected, as per Section 73(3) of Finance Act, 1994, SCN cannot be issued for amounts already paid prior to notice. The tribunal affirmed taxpayer's position on all contested points.
CESTAT allowed appeal regarding CENVAT credit admissibility for telecommunication infrastructure components. Following SC's ruling in a related matter, credit was deemed admissible for towers, shelters, electric setup, and electronic items as they qualify as capital goods under Rule 2(a)(A) of CENVAT Rules. Credit for input services used in tower erection was also held permissible under Rule 2(l) of CENVAT Credit Rules, 2004, as these services directly or indirectly contributed to output services. Revenue's challenge regarding SCN issuance was rejected, as per Section 73(3) of Finance Act, 1994, SCN cannot be issued for amounts already paid prior to notice. The tribunal affirmed taxpayer's position on all contested points.
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