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- Input Tax Credit
- ITC on blocked credit
- Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
Issue Favourable to Tax Payer ?:- yes
Held - In the present case when the applicant issues a ‘complimentary ticket’ to any person, the applicant is certainly displaying an act of fo.....
Issue Favourable to Tax Payer ?:- yes
Held - I have gone through the rival submissions. I find that Rule 5B deals with inputs and capital goods. It does not specifically deal with work .....
Issue Favourable to Tax Payer ?:- yes
Held - In this case the appellant has filed the claim refund on duty paid by them on account of reversal of Cenvat credit availed on inputs which w.....
Issue Favourable to Tax Payer ?:- yes
Held - Where the CVD, Customs or Excise duty on the inputs received by the assessee in the factory and used by him in manufacturing of end product .....
Issue Favourable to Tax Payer ?:- yes
Held - It is also not in dispute that a small percentage of the imported parts were damaged in Transit and could not be used to manufacture picture.....
- 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 ?
