![Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Service-Tax-cannot-Rejected-Invoice-Good-Invoice-Raised-Principal-CESTAT-atxscan.jpg "Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]")
Service Tax Refund cannot be Rejected as Invoice Raised to Agent is as Good as Invoice Raised to Principal: CESTAT [Read Order]
The Ahmedabad Bench of the Tribunal comprising observed that the service tax refund cannot be rejected as invoice raised to agent is as good as...
![Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cement-Steel-Directly-Used-in-Commercial-Industrial-Construction-Services-Cenvat-Credit-allowable-Products-providing-Output-Services-CESTAT-TAXSCAN.jpg "Cement and Steel are Directly Used in Commercial and Industrial Construction Services, Cenvat Credit allowable for Products used for providing Output Services: CESTAT [Read Order]")
![Calcutta HC quashes Order of Single Bench Directing to Remit 20% of Disputed Tax in Contravention of Section 107(7) of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Calcutta-HC-Order-Single-Bench-Directing-Remit-Disputed-Tax-Contravention-Section-CGST-Act-TAXSCAN.jpg "Calcutta HC quashes Order of Single Bench Directing to Remit 20% of Disputed Tax in Contravention of Section 107(7) of CGST Act [Read Order]")
![Total Cenvat Credit for Purpose of Formula under Rule 6 (3A) is Applicable only on Common Input Services: CESTAT set aside Service Tax Demand against Toshiba JSW Power Systems Private Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Total-Cenvat-Credit-Purpose-of-Formula-CESTAT-Customs-excise-service-tax-TAXSCAN.jpg "Total Cenvat Credit for Purpose of Formula under Rule 6 (3A) is Applicable only on Common Input Services: CESTAT set aside Service Tax Demand against Toshiba JSW Power Systems Private Ltd [Read Order]")
![CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Denial-of-Service-Tax-Refund-Claim-Receipt-of-Reimbursement-Overseas-Importer-CESTAT-TAXSCAN.jpg "CESTAT quashes Denial of Service Tax Refund Claim made on Receipt of Reimbursement from Overseas Importer [Read Order]")
An Appeal under the Companies Act, 2013 Available only to a ‘Person’ who is either a ‘Member’ of the Company or a ‘Creditor’ or a ‘Director’: NCLAT dismisses Appeal from a Non-member of a Company
The Delhi bench of the National Company Law Appellate Tribunal(NCLAT) dismissed the appeal under the Companies Act, 2013 made by a non-member of the company because the appeal is available only to a...
![Claim of Cenvat Credit cannot be rejected without considering Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Cenvat-Credit-cannot-rejected-without-considering-Evidence-CESTAT-TAXSCAN.jpg "Claim of Cenvat Credit cannot be rejected without considering Evidence: CESTAT [Read Order]")
![ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-late-filing-fee-IT-Act-limitation-Income-tax-late-fee-income-tax-act-taxscan.jpg "ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [Read Order]")
Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]
The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the processes of converting green tea into black tea do not alter basic characteristics and set...
![Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Green-Tea-into-Black-Tea-does-not-alter-Basic-Characteristic-CESTAT-set-aside-Service-Tax-Demand-TAXSCAN.jpg "Processes of converting Green Tea into Black Tea does not alter Basic Characteristic: CESTAT sets aside Service Tax Demand [Read Order]")
Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without Proper Verification: ITAT quashes Order [Read Order]
The New Delhi bench of Income Tax Appellate Tribunal(ITAT) held that the claim of maintenance for building under Section 40(a)(ia) of Income Tax Act, 1961 rejected without proper verification of...
![Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without Proper Verification: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/maintanance.jpg "Rejection of Maintenance Claim u/s 40(a)(ia) of Income Tax Act without Proper Verification: ITAT quashes Order [Read Order]")
Addition of LTCG by invoking S. 50(c) of Income Tax Act without retrospective effect is invalid : ITAT directs Re-adjudication[Read Order]
The Pune Bench of Income Tax Appellate Tribunal (ITAT) held that the addition of long term capital gain by invoking section 50(c) of the Income Tax Act 1961 which does not carry retrospective effect...
![Addition of LTCG by invoking S. 50(c) of Income Tax Act without retrospective effect is invalid : ITAT directs Re-adjudication[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Addition-us-50C-of-Income-Tax-Act-based-on-SVAs-Overvaluation-of-Capital-Gain-Sale-Consideration-ITAT-directs-Readjudication-TAXSCAN.jpg "Addition of LTCG by invoking S. 50(c) of Income Tax Act without retrospective effect is invalid : ITAT directs Re-adjudication[Read Order]")
Debt and Default Proven with Corroborative Evidence: NCLAT upholds Proceedings against Corporate Debtor u/s 7 of IBC [Read Order]
The Principal Bench of the National Company Law Appellate Tribunal(NCLAT) upheld the proceedings against Corporate Debtor under Section 7 of the Insolvency and Bankruptcy Code (IBC) as the debt and...
