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- Input Tax Credit
- ITC on blocked credit
- Whether input tax credit is allowed on expenses incurred for employees ?
Whether input tax credit is allowed on expenses incurred for employees ?
Issue Favourable to Tax Payer ?:- yes
Held - The applicant has sought ruling is whether Input Tax Credit of GST charged by the CSP would be eligible for availment by the applicant.
<.....Issue Favourable to Tax Payer ?:- yes
Held - The next question on which the applicant has sought ruling is whether Input Tax Credit of GST charged by the CSP for the canteen services fo.....
Issue Favourable to Tax Payer ?:- yes
Held - In this regard we rely upon the judgment of Hon'ble High Court of Bombay in the case of Commissioner of Central Excise, Nagpu Versus Ultrate.....
Issue Favourable to Tax Payer ?:- yes
Held - The applicant contended that the canteen facility is provided out of mandate laid down under the Factories Act 1948 and to comply with the s.....
Issue Favourable to Tax Payer ?:- no
Held - With regard to the eligibility of ITC on the GST paid by the applicant on the services of canteen services by the canteen service provider, .....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the proviso of Section 17 (5)(b) stipulates that ITC shall be available on the GST paid where it is obligatory to provide a ben.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the 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 ?
