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- Whether refund of input tax credit can be denied if availment of credit is not disputed by Department ?
Whether refund of input tax credit can be denied if availment of credit is not disputed by Department ?
TRT-2025-951
Issue Favourable to Tax Payer ?:- yes
Held - From perusal of rule 5 of CENVAT Credit Rules, 2004, it is seen that it is not the utilization of input/input service in exports that has pr.....
TRT-2025-594
Issue Favourable to Tax Payer ?:- yes
Held - It is settled legal position that denial of Cenvat credit can be done only by issuing notice under Rule 14 ibid and the department cannot re.....
- 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 ?
