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...
CESTAT dismissed the appeal regarding interest entitlement on pre-deposit under Section 35FF of Central Excise Act, 1944. The tribunal held that the appellant is not entitled to interest from the date of deposit until refund, but may receive interest as prescribed under Sections 11BB or 35FF. The decision relied on precedential rulings, specifically the Division Bench's interpretation in a prior case involving similar pre-deposit interest claims. The tribunal rejected the appellant's contention of interest calculation from deposit date, affirming strict adherence to statutory provisions governing pre-deposit interest calculations.
CESTAT dismissed the appeal regarding interest entitlement on pre-deposit under Section 35FF of Central Excise Act, 1944. The tribunal held that the appellant is not entitled to interest from the date of deposit until refund, but may receive interest as prescribed under Sections 11BB or 35FF. The decision relied on precedential rulings, specifically the Division Bench's interpretation in a prior case involving similar pre-deposit interest claims. The tribunal rejected the appellant's contention of interest calculation from deposit date, affirming strict adherence to statutory provisions governing pre-deposit interest calculations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
