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Archive: 10 April 2022

Posts in 10 April 2022

Cenvat credit of service tax not eligible on ‘rent-a-cab’ service

April 10, 2022 681 Views 0 comment Print

Kriti Industries (India) Ltd. Vs Commissioner, Customs, Central Goods Service Tax & Central Excise (CESTAT Delhi) While confirming a demand in relation to availment of cenvat credit of service tax paid on ‘rent-a-cab’ service, the CESTAT, Delhi bench has held that since the availment was without malafide intention, the penalty on the appellant shall be deleted. The […]

Loading/unloading in Truck is part & parcel of transportation of goods services

April 10, 2022 6837 Views 0 comment Print

Deccan Mining Syndicate (P) Ltd Vs CCE (CESTAT Bangalore) Admittedly, the assessee appellant has only engaged the services of individual truck owners for transporting the iron ore and ore burden from its mine head up to the port and hence he would become the recipient of GTA service. We have gone through the findings of […]

ITAT imposes Cost on Assessee for not cooperating during remand proceedings

April 10, 2022 606 Views 0 comment Print

Dot I Network Pvt. Ltd. Vs ITO (ITAT Bangalore) Ld. D.R. submitted that all these issues may be restored to the file of the Ld. CIT(A) for adjudicating the issues afresh. He also submitted that the assessee should also be directed to cooperate with the Ld. CIT(A), if remand report is called for by Ld. […]

CESTAT explains time limit for refund claims under Rule 5 of CENVAT Credit Rules, 2004

April 10, 2022 1362 Views 0 comment Print

Infosys BPO Ltd Vs C.C.E & C.S.T. (CESTAT Bangalore) We find that almost all input services used by the assessee in the case in hand have been considered by various Benches as well as higher judicial fora. Larger Bench of this Tribunal in the case of CCE Vs. Span Infotech (India) Pvt. Ltd. [2018(12) GSTL […]

Voluntary Liquidation of Corporate Persons (Section- 59)

April 10, 2022 5775 Views 0 comment Print

The voluntary winding up process applies where the directors and shareholders decide to cease trading their solvent limited company. BOARD MEETING 1. call board meeting and pass a resolution for proposal of voluntary liquidation of the company. 2. Prepare a declaration from majority of the directors of the company verified by an affidavit stating that:. […]

Despite Irregular Appointment, State Has to Pay Salary for Work Done by Employee: SC

April 10, 2022 4614 Views 0 comment Print

Man Singh Vs The State of Uttar Pradesh (Supreme Court of India) Supreme Court held that the High Court has failed to consider the fact that even if the appointment was irregular, the appellant had discharged the duties and in lieu of duties, he had to be paid. The State cannot take any work from […]

Delhi HC directs Income Tax Dept to decide on Refund claimed by American Express

April 10, 2022 642 Views 0 comment Print

Delhi High Court directs rectification of Amex India’s tax assessment, orders refund of Rs. 45.60 crore. Get insights into the ruling.

Illegal Non-Basmati Rice Export: CESTAT reduces Penalty to Rs. 4 Lakhs

April 10, 2022 672 Views 0 comment Print

Rakesh Dhamir Vs Commissioner of Customs (CESTAT Delhi) Learned Commissioner (Appeals) recording the finding that the appellant had evidently involved himself in the illegal export of non-basmati rice and have also admitted his role in so many words in his various statement recorded, and also have explained the details of modes operandi. Accordingly, the appeal […]

HC quashes Section 148 notice for failure to record reason for issue of notice

April 10, 2022 1251 Views 0 comment Print

Hariom Ingots and Power Pvt. Ltd. Vs PCIT (Chhattisgarh High Court) Perusal of aforementioned provisions under Section 56 of the I.T. Act would reflect that Section 56 mentions about the income from other sources. Section 56(vii) talks about the income received by an individual or a Hindu undivided family in any previous year. Petitioner is […]

Additional Director General, DRI did not have jurisdiction to issue show cause notice

April 10, 2022 2028 Views 0 comment Print

Ashok Singhla Vs Principal Commissioner of Customs (CESTAT Delhi) The first issue that arises for consideration is whether the Additional Director General, DRI had the jurisdiction to issue the notice. This precise issue was examined by the Supreme Court in Canon India. The Supreme Court observed that the nature of the power to recover the […]

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