CESTAT held that Clearing and Forwarding (C&F) agent service is admissible input service in terms of Rule 2(l) of CENVAT Credit Rules, 2004
CESTAT held that assessee is not liable for payment of either excise duty or cenvat credit under Rule 6(3) of the Cenvat Credit Rules, 2004 on empty packaging material of cenvatable input.
Gujarat HC directed department to grant refund of IGST already paid by the assessee on the amount of ocean freight charges.
Respondent submitted that the show cause notice issued was on the basis of the balance sheet wherein all activities of the assessee were truly declared. Therefore, there was no suppression of material facts.
Karnataka Secondary Education Examination Board is an educational institution for the limited purpose of providing services by way of conduct of examination to the students.
Explore CESTAT Ahmedabad decision in Anil Dudalal Kaneria vs C.C.E. Understand the penalty reduction from INR 5 Lacs to INR 1 Lac for failure in goods accounting. Details and implications.
HC held that interest component of Equated Monthly Instalments (EMI) of loan, through credit card services by a bank, attracts payment of GST
CESTAT set aside the impugned order pertaining to the rejection of refund of unutilized cenvat credit of Education Cess, SHEC and KKC
The CESTAT, Allahabad in the matter of M/s. T.S. Motors India Private Ltd. v. Commissioner of CGST & Central Excise, Lucknow [Service Tax Appeal No. 70377 of 2018 dated June 17, 2022] set aside the order passed by Revenue Department demanding Service tax for alleged suppression of correct value of taxable service by invoking the extended period of limitation.
In re Dubai Chamber of Commerce and Industry-Liaison Office (GST AAAR Maharashtra) GST is leviable on services provided by the Liaison Office to the Foreign Head Office (HO)- Dubai Chamber Liaison office to pay GST on activities on behalf of DCCI UAE: AAAR The AAAR, Maharashtra in Dubai Chamber of Commerce and Industry [Order No. MAH/AAAR/AM-RM/08/2022-23 […]
