Held - In these circumstances, we feel that the appellant have rightly availed the Cenvat credit on the CPEs which have been placed for utilization.....

Held - From a reading of the  Circular No. 92/11/2019-GST dated 07.03.2019 issued vide F. No. 20/16/04/2018-GST and the facts of the matter i......

Held - If we accept the contention of the applicant that the promotional items are supplied as a contractual obligation e.g. watch is given under t.....

Held - The company has itself maintained that these free of cost supplies are made with an intention to earn consideration. This statement itself r.....

Held - Dispatch of samples of finished goods for quality testing purposes to proof establishments and the consumption of such goods during such tes.....

Held - To sum up ITC on “gifts” will not be available when no GST is being paid on their disposal. Just because the applicant submits that they.....