Interplay between CSR and GST
by Yash Vardhan Garu* and Akansha Bohra**
CESTAT
CESTAT | Even when an assessee has suppressed facts, the extended period of limitation can be invoked only when “suppression‟ or “collusion” is wilful with an intent to evade payment of duty; Tribunal decides
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and C.J. Mathew (Technical Member) allowed an appeal
CESTAT | Can cenvat credit be availed on event management services? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order
CESTAT | What is the role of will/intention in evasion of payment of duty? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal in relation to evasion of payment of
CESTAT | Is demand of service tax of reverse charge basis in respect of commission to a foreign entity valid? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Raju (Technical Member) partly allowed an appeal which was field against the demand of
CESTAT | Discounts offered by car manufacturers to their dealers for onward transmission to corporate customers taxable? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of CJ Mathew (Technical Member) and Ajay Sharma (Judicial Member), allowed an
NCLT | Failure to furnish annual returns not a justifiable ground for striking off the name from RoC-Restores the name
National Company Law Tribunal Allahabad (NCLT): Justice (Retd.) Rajesh Dayal Khare, Judicial Member, while ordering the Registrar of Companies to restore the
CESTAT | Amount received by Revenue, as deposit or pre-deposit unauthorisedly or under mistaken notion, etc., cannot be retained by Revenue; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order
CESTAT | Whether credit of Excise Duty/Additional Customs Duty (CVD) on inputs and capital goods and credit of Service Tax paid on input services which have been used for construction of Mall, further used/usable for providing taxable output service admissible? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P. Anjani Kumar (Technical Member), partly allowed
CESTAT | Can service tax be levied on the composite works contracts services? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ashok Jindal (Judicial Member) and Sanjiv Srivastava (Technical Member) allowed an
CESTAT | Can input services used by the provider of taxable service for providing output service be covered by the exclusion clause? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): SS. Garg (Judicial Member) allowed appeals which were filed after the rejection of refund
CESTAT | Whether the service tax can be demanded on the construction of houses for rehabilitation of poor people under JNNURM? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Anil Choudhary (Judicial Member) and P. Anjani Kumar (Technical Member) allowed
CESTAT | If the ownership of gold is proved to the customs, can it still be penalized? Tribunal upholds confiscation of gold concealed inside the inner garment
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) partly allowed an appeal which was filed aggrieved by the
CESTAT | Is there a requirement to pay 10% of value of exempted goods in terms of Rule 6(3) of Cenvat Credit Rules, 2004? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed the appeal
CESTAT | Is Service Tax chargeable on the services rendered by the foreman in the chit fund business? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed after being rejected by
CESTAT | Does Rule 4(5)(a) of Cenvat Credit Rules, 2002 cover the return of waste and scraps and is it subject to Central Excise duty? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed aggrieved by the order-in-original
CESTAT | Whether service tax is payable on liquidated damages and penalties recovered under the contract? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the
CESTAT | Admissibility of the Cenvat Credit in respect of outward GTA; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical member) allowed an appeal
CESTAT | Revenue has miserably failed to discharge its onus; Tribunal finds impugned order opposed to principles of natural justice
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed the appeals which were filed after the Adjudicating Authority
CESTAT | “Convenience fee” charged by PVR for online booking of movie tickets under OIDAR category under S. 65(105) (zh) of Finance Act taxable or not? Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and PV Subba Rao (Technical Member) allowed the