Initial Sale of CPP Electricity Does Not Deny CENVAT Credit: CESTAT Mumbai
CESTAT Mumbai dismissed Revenue’s appeals, holding that CENVAT credit on capital goods used for a captive power plant could not be denied merely because electricity was initially sold to MSEDCL before being supplied to…
CESTAT Sets Aside ₹1.38 Crore Service Tax Demands on Railway Siding
CESTAT Allahabad Sets Aside Service Tax Demand, Holds Transportation as GTA Service
CESTAT Ahmedabad: SKF India Limited & SKF Technologies Not Related, Allows Windmill Bearing Exemption
No Service Tax on Construction for Individual Buyers’ Personal Use: CESTAT Hyderabad
ITAT Mumbai Deletes ₹37.61 Lakh Section 270A Penalty on Charitable Trust with Nil Income
ITAT Lucknow Deletes ₹2.98 Crore Section 68 Addition on Demonetisation Cash Sales
ITAT Pune Deletes ₹2.38 Crore Section 69A Addition on Demonetisation SBN Deposits
ITAT Ahmedabad Deletes ₹9.66 Crore Section 68 Addition on Demonetisation Cash Deposits
Telangana HC Allows Appeal Against GST SPL-07 Order With Delay Condonation Plea
Telangana HC Revives GST Appeal After 10% Pre-Deposit Made Before Dismissal
GST Show Cause Notices: SC Stresses Fair Hearing & Open-Minded Adjudication
Section 16(2)(c) of CGST Act: Constitutionally Valid, Yet Many Open-Ended Questions Remain
Separate SCNs Retain Independent Legal Identity Despite Common Investigation: Delhi HC
Delhi HC Grants Section 14 Limitation Benefit After ITC Customs Refund Ruling
Smartra Immobiliser Classifiable Under CTH 8708 as Vehicle Security Accessory: CESTAT Bangalore
CESTAT Delhi Sets Aside Re-classification of Aluminium Goods Under CTH 8708
Bombay HC Quashes Front-Running FIR: SEBI Alone Can Prosecute Under Section 26 of SEBI Act
Bombay High Court quashes front-running FIR, holding that Section 26 of the SEBI Act bars cognizance except on a complaint by SEBI, while leaving…
Tata Chemicals Wins ₹12.99 Cr TP Relief on Captive Power; ITAT Allows Additional Ground on Steam Valuation
Mumbai ITAT deletes ₹12.99 crore TP adjustment on captive power, holds GEB rate is proper CUP and admits Tata Chemicals additional ground on steam…
Steam as Power Eligible for Section 80IA(4) Benefit: Gujarat HC
Gujarat High Court dismisses Revenues appeal in Jay Chemical Industries Ltd., holding steam is power under Section 80IA(4), while upholding relief on interest capitalisation…
CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…
