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...
HC quashed the Revisional Authority's order dated 31/03/2023, allowing the petition. Petitioner had initially approached wrong forum (CESTAT) to challenge Commissioner (Appeals) order regarding CENVAT credit recovery and rebate claims. Under Section 14 Limitation Act, petitioner was entitled to benefit of wrong forum approach, and revision application was filed within prescribed three months from CESTAT order date. CESTAT correctly held petitioner entitled to CENVAT credit under Chapter Heading 847490 since classification dispute was not proposed in show cause notice. Revisional Authority erred in taking contrary view to CESTAT's judicial determination on identical facts regarding product classification, violating judicial propriety. Demand for CENVAT credit disallowance was properly set aside.
HC quashed the Revisional Authority's order dated 31/03/2023, allowing the petition. Petitioner had initially approached wrong forum (CESTAT) to challenge Commissioner (Appeals) order regarding CENVAT credit recovery and rebate claims. Under Section 14 Limitation Act, petitioner was entitled to benefit of wrong forum approach, and revision application was filed within prescribed three months from CESTAT order date. CESTAT correctly held petitioner entitled to CENVAT credit under Chapter Heading 847490 since classification dispute was not proposed in show cause notice. Revisional Authority erred in taking contrary view to CESTAT's judicial determination on identical facts regarding product classification, violating judicial propriety. Demand for CENVAT credit disallowance was properly set aside.
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