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- Eligibility / Reversal of ITC
- Whether input tax credit is allowed to recipient if tax is charged by supplier on exempt supply ?
Whether input tax credit is allowed to recipient if tax is charged by supplier on exempt supply ?
Issue Favourable to Tax Payer ?:- yes
Held- As regards the question whether, the Applicant is eligible for ITC of GST paid on rental/hiring services. We see that Section 16 of the CGST Act lays down the eligibility and conditions for taking input tax credit which is reproduced as under:
"Eligibility and conditions for taking input tax credit.- (1) Every registered person shall, sub.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the appellant is a buyer of the materials and had paid the amount as duty of excise and not as an amount under section 11D. The goods have been correctly received and accounted for. If the Revenue was of the opinion that M/s Bhushan Steels had wrongly assessed its duty liability and paid certain amount as duty of excise when in fact the activities did not amount to manufacture at all, the officers who had jurisdiction over .....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
