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 upheld the Original Authority's determination that the appellant qualifies as a "new industrial unit" under Para 5(a) of Notification No.20/2007-C.E., concluding the unit commenced commercial production w.e.f. 31.03.2017. The Tribunal rejected the revenue's continuity theory equating the appellant with the pre-existing unit, finding distinct operational setups and no evidentiary basis to treat them as identical; the appellant's establishment at a location approved by the competent State Committee further corroborated its status. Because the appellant falls within the first category of the Notification, the 25% expansion precondition is inapplicable. Consequently, the appellant is entitled to the ten-year exemption under Notification No.20/2007-C.E.; appeal disposed.
CESTAT upheld the Original Authority's determination that the appellant qualifies as a "new industrial unit" under Para 5(a) of Notification No.20/2007-C.E., concluding the unit commenced commercial production w.e.f. 31.03.2017. The Tribunal rejected the revenue's continuity theory equating the appellant with the pre-existing unit, finding distinct operational setups and no evidentiary basis to treat them as identical; the appellant's establishment at a location approved by the competent State Committee further corroborated its status. Because the appellant falls within the first category of the Notification, the 25% expansion precondition is inapplicable. Consequently, the appellant is entitled to the ten-year exemption under Notification No.20/2007-C.E.; appeal disposed.
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