ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal ( ITAT ) reported at Taxscan.in during the previous week from March 26 to march 30, 2024. Depreciation Claim allowable on Vehicle
Supreme Court and High Courts Weekly Round Up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from  March 23, 2024 to March 30, 2024. SUPREME COURT No Application of S. 71, Customs
CESTAT Weekly Round Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 23, 2024 to March 29, 2024 Relief to BSNL ,
Relief to Blackberry India: Delhi HC set aside SCN Denying Interest in delayed Payment of Cenvat Credit [Read Order]
In the case of Blackberry India Pvt Ltd, the Delhi High Court set aside a Show Cause Notice denying interest in delayed payment of cenvat credit. Since the Revenue is approaching the Supreme Court impugning
Reviewing of Earlier Order of Commissioner of GST is Impermissible by law: CESTAT sets aside order
The Chennai bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has observed that reviewing the earlier order of the commissioner of Goods and Service Tax ( GST ) is Impermissible by law.
No Jurisdiction for Adjudicating Authority to decide whether availed Cenvat Credit issued by ISD is Incorrect: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that no jurisdiction is vested for Adjudicating authority to decide whether availed cenvat credit issued by the Input Service
ISD Invoice is proper Document for taking Cenvat Credit u/r 9 of CCR: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the Input Service Distributors ( ISD ) invoice is proper document for taking cenvat credit under Rule 9
Manufacturing of Ingots are exempted under Excise Notification: CESTAT allows claim of Self Credit Refund [Read Order]
In a recent case, the Chandigarh bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) allowed the claim of self-credit refund on M. S. Ingots as the manufacturing of the same is
Unutilized CENVAT credit requires to be included in Closing Stock Value as u/s 145 of Income Tax Act: ITAT confirms Addition [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) confirmed the addition of unutilized Central Value added Tax (CENVAT) credit, mandating its inclusion in the closing stock value as per Section 145 of the
Hindalco Industries Eligible for Cenvat credit on Inputs used in fabricating Capital Goods; CESTAT Rejects Denial based on Immovability & Time Limit [Read Order]
Hindalco Industries Limited, one of India’s leading producers of aluminium and copper, has been deemed eligible for Cenvat credit on inputs used in fabricating capital goods. The decision was made by the Customs, Excise &
CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 16, 2024 to March 22,2024 Relief to BSNL , Cenvat
Relief to BSNL , Cenvat Credit is allowable on Rent a cab services  availed in course of business of providing output services : CESTAT [Read Order]
In the case of M/s Bharat Sanchar Nigam Limited(BSNL), the Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Cenvat Credit is allowable on Rent a cab services availed in
Cenvat Credit Allowable on Service Tax paid on Transportation under RCM: CESTAT [Read order]
The Kolkata bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Cenvat Credit is allowable on service tax paid on transportation under the Reverse Charge Mechanism ( RCM ).
Following Rescinded Excise Circular by Commissioner (Appeals) is Condemnable act of Judicial Indiscipline: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that following rescinded Excise Circular by Commissioner ( Appeals ) is condemnable act of judicial indiscipline. The appellant
Failure to establish Non Utilisation of common Input Services for Trading: CESTAT sets aside order of Adjudicating Authority [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) of Ahmedabad set aside the order of adjudicating authority demanding extended period as the department failed to establish non utilisation of common input services