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- Whether input tax credit is allowed on construction activities which are capitalized in books of accounts ?
Whether input tax credit is allowed on construction activities which are capitalized in books of accounts ?
Issue Favourable to Tax Payer ?:- yes
Held - The learned Advocate for the appellant relies on the decision of coordinate Bench of this Tribunal in the case of Lemon Tree Hotel Vs Commis.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that the identical issue has been decided in respect of capital goods used for construction of building which is rented out. The Trib.....
Issue Favourable to Tax Payer ?:- no
Held - In this regard we observe that the Authority for Advance Ruling-Rajasthan, in the case of M/s Rambagh Palace Hotels Pvt Ltd, has observed th.....
Issue Favourable to Tax Payer ?:- no
Held - In the present case, the applicant constructed a building for the purpose of leasing or renting out the same for running an industry. The sa.....
Issue Favourable to Tax Payer ?:- no
Held - WBHIDCL holds the ownership title of the land only and holding no proprietary interest in the immovable property constructed or being constr.....
Issue Favourable to Tax Payer ?:- no
Held - The Lease Rent paid during pre-operative period for the lease hold land, on which the construction activity had been taken for furtherance o.....
- 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 ?
