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- Input Tax Credit
- ITC on blocked credit
- Whether input tax credit is allowed on lifts, escalator, DG sets, ventilation, wooden flooring etc.
Whether input tax credit is allowed on lifts, escalator, DG sets, ventilation, wooden flooring etc.
Issue Favourable to Tax Payer ?:- no
Held - We find that the law is unambiguous as far as ITC is concerned in respect of the P&M. ITC is not available in respect of works contract .....
Issue Favourable to Tax Payer ?:- yes
Held - I also find that the imported lifts were used for the construction of building and therefore the appellant has used the capital goods for pr.....
Issue Favourable to Tax Payer ?:- no
Held - The Central Air Conditioning Plant once installed and commissioned in the building is transferred to the building owner and this involves tr.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the detachable sliding and stackable glass partitions are accounted in the Appellant’s books of account as fixed assets under.....
Issue Favourable to Tax Payer ?:- no
Held - The appellant has also not submitted any information as to how these items are getting embedded to the earth since the criteria for terming .....
Issue Favourable to Tax Payer ?:- no
Held - It is also clear from the submissions of the applicant, that these are fixed to the building to create the office spaces and hence is sine q.....
- 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 ?
