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- Eligibility / Reversal of ITC
- Whether input tax credit is admissible to recipient wherein the supplier has delayed filing of returns/ payment of tax ?
Whether input tax credit is admissible to recipient wherein the supplier has delayed filing of returns/ payment of tax ?
TRT-2026-1096
Issue Favourable to Tax Payer ?:- yes
Held - In the case of India Cement Ltd. v. Commissioner of Central Excise, Customs and Service Tax, Tirupati [2018 (5) TMI 603 – CESTAT, Hyderabad] where CENVAT Credit was denied on the ground that the appellant therein had availed the credit before the payment of Service Tax and it was held that in the absence of any dispute that the appellant has discharged the tax liability as per the provisions of the Service Tax Rules and there being no.....
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- 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 ?
