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- Whether original documents are required to be submitted for verification of refund claim ?
Whether original documents are required to be submitted for verification of refund claim ?
Issue Favourable to Tax Payer ?:- yes
Held - we are of the clear view that the appellant has complied with the requirement of the Notification under which it had claimed the refund. The view, therefore, of the lower authorities that the refund cannot be granted for non-production of original documents / export invoices is not a requirement of the said subordinate legislation.
Accordingly, we are of the view that the authorities below have erred in rejecting the refund .....
Issue Favourable to Tax Payer ?:- yes
Held - Learned Counsel relying on the CBEC clarification issued in respect of Notification No. 41/2007-ST dated 06.10.2007. In Serial No. Vi following has been clarified. S
Issue Raised - Authorities granting refund are insisting on original documents such as invoice, BL, SB, BRC etc such documents are required under the law to be kept in the Head Office for audit. Refunds are denied on this ground.
Clarification - Normally certifi.....
Issue Favourable to Tax Payer ?:- yes
Held - The fourth issue is with regard to the non-submission of original invoices. The relevant condition in the Notification has already been noticed above. The appellant asserts that they have produced the photocopies of all the invoices. The requirement as per the Notification is to produce proof of payment of Service Tax. If the photocopies of the invoices establish the transaction as well as the payment of Service Tax, the Department ough.....
- 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 ?
