No Clause, No Deduction: Delhi HC Sets Aside Arbitral Award Allowing MGCC Shortfall Deduction as Patently Illegal
“There cannot be quarrel with the proposition that no clause can be read into the contract entered between the parties.”
CENVAT credit
Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports
Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, refund, CENVAT Credit, Appeal, Interest, Limitation, unjust enrichment and much more.
Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports
Explore the latest cases reported in SCC’s Goods & Service Tax Reports (GSTR) Volume on Exemption, Duty drawback, CENVAT Credit, Exim Policy, Assessment, Limitation, Input Tax Credit and much more.
Cases Reported in GSTR | Latest Cases on Goods & Service Tax Reports
Explore the latest cases reported in HCC’s Goods & Service Tax Reports (GSTR) Volume on Confiscation, CENVAT Credit, Merchandise Exports from India Scheme, Export Oriented Unit (EoU), Refund, Valuation, Export-Import Policies and much more.
‘CBEC circular on 1% duty drawback not prospective’; SC clarifies retrospective entitlement under All Industry Rate Scheme
Being explanatory in nature, the Circular in question cannot be construed as an adoption of a fresh fiscal regime for rebate of customs duty, intended to affect vested rights or impose new burdens upon the Department. It was passed to resolve the ambiguity qua the meaning & threshold of the previous Notifications.
Explained | SC decision on availability of CENVAT Credit to MSPs for erection of mobile towers and PFBs
The High Courts of Bombay and Delhi had rendered two opposing verdicts on the issue. One view favoured the Revenue while the other one was in favour of the Mobile Service Providers.
‘Registration of premises is not a condition precedent for availing CENVAT credit’; CESTAT sets aside order disallowing CENVAT credit
The services were not received by the appellant regarding which invoices have been issued to the appellant’s other two addresses, other than the address for which service tax registration has been taken, is contrary to the contention stated by Revenue in the show cause notice. Therefore, the same is not sustainable in law.
Set top boxes covered under the definition of ‘input’ under Rule 2(k) of CENVAT Credit Rules, 2004; Credit admissible to Dish TV India Ltd: CESTAT
“It is a well settled principle in the law that the taxing statute needs to be construed strictly according to the words phrases used in the statute; there can be no other interpretation when literal interpretation is unambiguous.”
Can assessee take total contract value and remit service tax on value as ‘works contract service’? Supreme Court answers
As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.
Calcutta High Court |In absence of prescribed statutory form, filing of return/payment of tax sufficient compliance of Works Contract Composition Scheme
The High Court has also observed that the Service Tax Department cannot invoke the extended period on the sole ground of omission as the same can be invoked only when that there is a deliberate intention to evade payment of tax.
Whether Cenvat credit of Service Tax be availed on debit notes under the scheme of the Cenvat Credit Rules, 2004? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member) allowed an appeal holding that Cenvat Credit of Service Tax
Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums
CESTAT | Cenvat Credit is allowed on Insurance services; Tribunal sets aside penalty and interest
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) partly allowed an appeal which raised the question as to
Whether Membership Subscription Charges, which is an essential service for business promotion, will be eligible for CENVAT Credit? CESTAT explains
Customs, Excise and Service Tax Appellate Tribunal, Chennai: While taking into consideration various of kinds of charges and whether they would qualify
Interplay between CSR and GST
by Yash Vardhan Garu* and Akansha Bohra**
Is there any provision under Cenvat Credit Rules, 2004 or Finance Act, 1994 for reversal of CENVAT credit for services provided for which no consideration is received by an assessee? CESTAT analyses
Customs, Excise and Service Tax Appellate Tribunal, Chandigarh: Coram of Ashok Jindal (Judicial Member) and CJ Mathew (Technical Member) addressed whether the
CESTAT | Whether payment of service tax is right utilization of cenvat credit, and can the same tax be demanded again? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which involved the issue as to whether
CESTAT | Whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) partly allowed
CESTAT | Whether refund claim under R. 5 of CCR can be rejected on the ground that appellant did not debit amount of refund claimed at the time of filing refund claim, but have debited such amount subsequent to the filing of refund claim but before adjudication?
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed an appeal which was filed bearing the issue as
CESTAT | Amount claimed as refund already debited in Returns, whether there would be entitlement for refund under Rule 5 of CCR, 2004? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P Dinesha (Judicial Member) allowed an appeal in which the Tribunal had to decide