- Home
- General Issues
- 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 ?:- no
Held - We hold that Section 17(5)(b)(i) sub-clause ending with a colon and followed by a provisio which ends with a semi colon is to be read as ind.....
Issue Favourable to Tax Payer ?:- yes
Held - Input credit of GST paid to canteen service provider would be available to the appellant in terms of proviso under Section 17(5)(b) that the.....
Issue Favourable to Tax Payer ?:- no
Held - We hold that Section 17(5)(b)(i) sub-clause ending with a colon and followed by a provisio which ends with a semi colon is to be read as ind.....
Issue Favourable to Tax Payer ?:- no
Held - Input tax credit in respect of Canteen services :
As per clause (ii) of SI. No. 7 of Notification No. 11/2017-Central.....
Issue Favourable to Tax Payer ?:- no
Held - The availability of ITC as per the provision of second proviso to section 17(5)(b) is available only on the condition that such goods or ser.....
Issue Favourable to Tax Payer ?:- no
Held - In the instant case, the applicant is a registered taxable person who is paying tax (GST) on the inward supply of goods or services or both,.....
- 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 ?
