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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 conversion of shipping bills from DEEC scheme to drawback scheme, overturning the denial based on tariff classification dispute between CTH 6204 and 6104. Following earlier precedent in appellant's case, Tribunal held that proper verification of fabric nature and market value could determine appropriate drawback rate. Authority directed to calculate and sanction drawback claim within one month of order receipt. Matter remanded for fresh adjudication with specific instruction to process conversion request and determine applicable drawback under correct industry rate schedule. Original rejection based on fabric classification deemed unsustainable.
CESTAT allowed conversion of shipping bills from DEEC scheme to drawback scheme, overturning the denial based on tariff classification dispute between CTH 6204 and 6104. Following earlier precedent in appellant's case, Tribunal held that proper verification of fabric nature and market value could determine appropriate drawback rate. Authority directed to calculate and sanction drawback claim within one month of order receipt. Matter remanded for fresh adjudication with specific instruction to process conversion request and determine applicable drawback under correct industry rate schedule. Original rejection based on fabric classification deemed unsustainable.
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