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...
The CESTAT allowed the appeal, setting aside the impugned adjudication dated 18.02.2015 and quashing demands, penalty and confirmation of differential excise duty arising from DTA clearances by the 100% EOU. The Tribunal held that classification for excise, customs and FTP compliance follows the common eight-digit HSN-based commodity code (notably heading 3002 for the pharmaceutical products in issue), and the vaccines and formulations cleared to the DTA are "similar goods" for levy purposes. DTA clearances complied with FTP paras 6.8(a)/(k) and, where advances were accounted, were eligible for exemption under Notification No.23/2003-C.E.; the departmental treatment was legally unsustainable.
The CESTAT allowed the appeal, setting aside the impugned adjudication dated 18.02.2015 and quashing demands, penalty and confirmation of differential excise duty arising from DTA clearances by the 100% EOU. The Tribunal held that classification for excise, customs and FTP compliance follows the common eight-digit HSN-based commodity code (notably heading 3002 for the pharmaceutical products in issue), and the vaccines and formulations cleared to the DTA are "similar goods" for levy purposes. DTA clearances complied with FTP paras 6.8(a)/(k) and, where advances were accounted, were eligible for exemption under Notification No.23/2003-C.E.; the departmental treatment was legally unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
