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- Whether registration of Input Service Distributor is mandatory for distribution of common credit ?
Whether registration of Input Service Distributor is mandatory for distribution of common credit ?
Issue Favourable to Tax Payer ?:- yes
Held - As regard, the issue that the appellant Head Office was not registered as an ISD, therefore, the distribution of the credit is not admissible as Cenvat Credit to the appellant, we find that there is no dispute about the payment of Cenvat Credit on the input service received and credit thereof was distributed by the Head Office. It has not been established by the department that the credit which distributed on the invoices was distribute.....
Issue Favourable to Tax Payer ?:- no
Held - On perusal of the above provision (sub-section (1) of section 22 of CGST Act), it is revealed that all the Input Service Distributors, whether separately registered under this act or not, are to be registered compulsorily as ISD. Thus, the law is very clear in this regard that any Input Service Distributors, which intends to distribute the credit of the tax paid on the common input services received by it on behalf of its branches/units.....
Issue Favourable to Tax Payer ?:- no
Held - As per Section 25 of the CGST Act, 2017, “a person who has obtained or is required to obtain more than one registration, whether in one State or Union territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.” Hence the applicant and their various offices will be distinct persons.
Issue Favourable to Tax Payer ?:- no
Held - ISD is a facility available to persons/businesses having a large share of common expenditure and where billing/payment is done from a centralized location. The concept of ISD has been introduced to simplify the credit taking process for various assesses/businesses, etc, and the facility helps the concerned to have a smooth flow of input tax credit under GST.
We have no doubt that the applicant wants to distribute common cenvat cre.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
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