The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad have held that there is no service tax liability on promoters/builders/developers prior to 01.06.2010 in respect of the construction of the residential complex. The appellant is...
The Central Board of Indirect Taxes and Customs (CBIC) issued the internal instruction on the TRAN-1 writ petition filed in various High Courts. A number of the writ petition, PIL and appeals have been or...
The High Court of Calcutta ruled that in terms of the residuary provisions of the Limitation Act, the period of three years should be the guiding principle, and thus a period of three years from...
The National Anti-Profiteering Authority (NAA) observed that the M/s Radicon Infrastructure & Housing Pvt. Ltd. denied the benefit of Input Tax Credit (ITC) to buyers of flat under Project ‘Vedantam’. So the penalty under Section...
The High Court of Delhi is awaiting the decision of the Supreme Court on the issue relating to GST Authority to open a portal to enable the taxpayers to seek transitional CENVAT Credit lying as...
The High Court of Punjab and Haryana directed the Goods and Service Tax (GST) Authority to permit Petitioner to upload TRAN-I on or before June 30, 2020, and in case Respondent fails to do so,...
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT) ruled that banks can avail CENVAT credit of the service tax paid by the banks on the premium amount paid to Deposit Insurance Corporation for the insurance...
The Customs, Excise, Services Tax Appellate Tribunal (CESTAT) held that the issue of ISD invoices issued prior to registration CENVAT credit cannot be denied. Appellant, Mafatlal Industries Limited is a manufacturer of Cotton Yarn, Fabrics,...
The Central Board of Indirect Taxes and Customs (CBIC) on Saturday issued a notification announcing May 18, 2020, to be the effective date for the implementation of the provisions pertaining to Transitional credit for unavailed...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the CENVAT credit cannot be denied to the appellants merely on the ground of clerical error in mentioning the vehicle number. Before the...
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the input tax credit cannot be denied merely on the ground that the invoices bear handwritten Serial Number. On...
The Bombay High Court has recently held that the time limit prescribed to file TRAN-1 under Rule 117 of the Goods and Services Tax Rules is not ultra vires of the Central GST Act, 2017....
In a recent order, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai held that Moneygram India Private Limited is entitled to avail CENVAT credit on input services viz. Event Management services. The Appellant...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that Input Tax Credit cannot be denied for clerical errors in invoices. The appellant who is registered under the Software Technology Park of India...
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has ruled that Sahara India TV Network is entitled to utilize Cenvat credit for payment of service tax on reverse charge basis on services rendered...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the Swachh Bharat Cess paid on input services has to be available as Cenvat Credit and the same can be discharged by utilizing Cenvat...
The Central Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that cenvat credit is not admissible on Goods Transport Agency services used for transportation of goods from the place of removal to the buyer’s...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai held that the refund of input Cenvat credit cannot be denied for the reasons of premises being unregistered. The assessee-appellant(M/s. MSYS Tech India Private Limited)...
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held that Cenvat Credit permissible on renting of premises outside the manufacturing factory unit. The appellant is a manufacturer of “piston ring” having its factory at...
The Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai observed that the brand Nimbooz is not lemonade and allowed excise duty exemption. The appellant is engaged in the manufacture of aerated water...
The Income Tax Appellate Tribunal (ITAT), Bangalore held that belated paid service tax collected to Government exchequer can be allowed on actual payment in the assessment year in which it was actually paid. The assessee...
© 2020 Taxscan | Simplifying Tax Laws
