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- Input Tax Credit
- Eligibility / Reversal of ITC
- Whether input tax credit can be availed by supplier if tax was paid on exempted input supplies ?
Whether input tax credit can be availed by supplier if tax was paid on exempted input supplies ?
Issue Favourable to Tax Payer ?:- no
Held - Undisputedly, a person can claim service tax paid on input services in discharge of its liability to pay service tax in respect of output se.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that there is no dispute that the appellant have paid the excise duty on the finished goods which is more than the cenvat credit avai.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the Cenvat Credit was denied by the adjudicating authority only on the ground that the same was utilized for payment of service.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that the appellant has paid the duty on value addition and the same has been accepted by the Department and hence the appellant has p.....
Issue Favourable to Tax Payer ?:- yes
Held - Since the appellant paid service tax on the output service, denial of cenvat credit is incorrect. Though the adjudicating authority decided .....
- 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 ?
