![GST: ITC can be availed on Sale of Eatables: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/sweets-ITC-Sale-Eatable-AAR-Taxscan.jpeg "GST: ITC can be availed on Sale of Eatables: AAR [Read Order]")
GST: ITC can be availed on Sale of Eatables: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) ruled that Input Tax Credit (ITC) can be claimed on Sale of Eatables. The applicant, Manoj...
![GST System prone to ITC frauds due to complexity in compliance system, says CAG Report [Read Report]](https://www.taxscan.in/wp-content/uploads/2021/03/GST-System-GST-ITC-frauds-compliance-system-CAG-Report-Taxscan.jpeg "GST System prone to ITC frauds due to complexity in compliance system, says CAG Report [Read Report]")
![Rajasthan High Court issues notice to CBIC on plea challenging Validity of Rule 89(5) so as to allow Refund of Input Services or Capital Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Rajasthan-HC-CBIC-refund-input-services-capital-goods-TAXSCAN.jpg "Rajasthan High Court issues notice to CBIC on plea challenging Validity of Rule 89(5) so as to allow Refund of Input Services or Capital Goods [Read Order]")
![CBIC issues clarification on payment AIDC by EOU under various situations [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/02/CBIC-clarification-on-payment-AIDC-EOU-Taxscan.jpeg "CBIC issues clarification on payment AIDC by EOU under various situations [Read Circular]")
![Unutilized CENVAT in respect of credit inputs/capital goods purchased can be availed for set off against the liability of Excise Duty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/ITAT-CENVAT-credit-inputs-capital-goods-Excise-Duty-Taxscan.jpg "Unutilized CENVAT in respect of credit inputs/capital goods purchased can be availed for set off against the liability of Excise Duty: ITAT [Read Order]")
Towers and Shelters are not Immovable Properties: Delhi HC allows Cenvat Credit to Vodafone [Read Judgment]
In a ruling favoring Vodafone Mobile Services Limited, a division bench of the Delhi High Court has held that the towers and shelters are not immovable properties for the purpose of granting Cenvat...
![Towers and Shelters are not Immovable Properties: Delhi HC allows Cenvat Credit to Vodafone [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Vodafone-Taxscan.jpg "Towers and Shelters are not Immovable Properties: Delhi HC allows Cenvat Credit to Vodafone [Read Judgment]")
Tyres for material handling equipment are not ‘Capital Goods’, No Cenvat Credit: CESTAT [Read Order]
The Delhi bench of the CESTAT, recently held that tyres used for material handling equipment are not ‘Capital Goods’ for the purse of the Central excise law for which, cenvat credit cannot be granted....
Vodafone need not reverse Cenvat Credit on transfer of Capital Goods to Its Sister Concern: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), while allowing an appeal filed by telecom giant, Vodafone, held that the Company need not reverse the Cenvat Credit availed by them...
![Vodafone need not reverse Cenvat Credit on transfer of Capital Goods to Its Sister Concern: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Vodafone-Cenvat-Credit-Taxscan.jpg "Vodafone need not reverse Cenvat Credit on transfer of Capital Goods to Its Sister Concern: CESTAT [Read Order]")
‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]
In a significant ruling, Gujarat High Court allowed Input tax credit on cement, sand, steel, greet, concrete etc used for construction of “Dry Dock” and “Fit Out Berth” and held that these are capital...
![‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Gujarat-High-Court-Tax-Scan-1.jpg "‘Dry Dock’ and ‘Fit Out Berth’ are Capital Goods under Gujarat VAT Act: Gujarat HC [Read Judgment]")
A lessee is not entitled to CENVAT Credit on Capital Goods if the lessor has already availed Depreciation: CESTAT Ahmedabad [Read Order]
Recently, the CESTAT Ahmedabad bench ruled that a lessee is not entitled to CENVAT Credit on capital goods if the lessor has already availed depreciation under the Income Tax Act. The bench was...
Welding Electrodes are ‘Capital Goods’, but not Eligible for CENVAT Credit: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that Welding Electrodes are ‘Capital Goods’ under the classification given under the Central Excise Tariff Act. However, the bench, relying upon the...
Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]
The Delhi bench of the CESTAT, in a recent decision, held that the Iron & Steel stands used in the manufacture of trolleys can be treated as capital goods and therefore, the appellants are...
![Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Trolley-TaxScan.jpg "Iron & Steel stands used in the Manufacture of Trolleys are Capital Goods, eligible for CENVAT Credit: CESTAT Delhi [Read Order]")