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 held that the appellant is eligible for Cenvat credit in three key aspects: (1) outward transportation to franchisee outlets as place of removal, (2) sales commission paid to franchisees for product marketing, and (3) commercial rent for retail outlets. The tribunal determined that services related to goods movement, sales promotion, and storage up to the point of removal are integral to manufacturing process. The input service credits were consequently allowed, recognizing the broader interpretation of input services under Cenvat Credit Rules, 2004. The appeal was ultimately allowed in favor of the appellant, affirming the eligibility of input service credits across multiple service categories.
CESTAT held that the appellant is eligible for Cenvat credit in three key aspects: (1) outward transportation to franchisee outlets as place of removal, (2) sales commission paid to franchisees for product marketing, and (3) commercial rent for retail outlets. The tribunal determined that services related to goods movement, sales promotion, and storage up to the point of removal are integral to manufacturing process. The input service credits were consequently allowed, recognizing the broader interpretation of input services under Cenvat Credit Rules, 2004. The appeal was ultimately allowed in favor of the appellant, affirming the eligibility of input service credits across multiple service categories.
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