The respondent assessee undertook a works contract for supply, erection, installation and commissioning of project. The supply included manufactured as well as bought out items. The revenue bifurcated the contract…

The petitioner is a stock broker. It is registered with the service tax department. It received a notice for audit to be conducted by CERA. Such notice was challenged before…

The petitioner is a pharmaceutical company. It took over business of another pharmaceutical company. It applied for registration in 2020 and sought refund of accumulated inverted input tax credit. It…

The assessee is a manufacturer of particle board. It is exempt from payment of central excise duty. During the course of manufacture, intermediate product viz. impregnated paper comes into existence.…

The petitioner is undertaking works contract for the State Government. It could not file GSTR-3B return in time for want of receipt of consideration. The input tax credit was disallowed…

The appellant sought refund of an amount paid as deposit during the course of investigation in 2004. In the first round of litigation, vide Final Order No. A/88363 – 86366/2019,…