Swiss Glascoate Equipments Vs C.C.E. & S.T. (CESTAT Ahmedabad) The issue involved is whether the appellant is entitled for Cenvat Credit in respect of repair and maintenance of wind mill which is located outside the factory premises. Both the lower authorities have denied the Cenvat Credit on the ground that the wind mill is located […]
Sri Rajendra Narayan Mohanty Vs CT & GST (Orissa High Court) Since the Petitioner has come up before this Court without raising any objection or filing any reply to the said Show Cause Notice, we are not inclined to entertain the writ petition at this stage. The contentions of the Petitioner are in the nature […]
Ram Gaua Raksha Dal Vs UOI (Delhi High Court) Since the right of every person under Article 21 and Article 25 is impacted by what is offered on a platter, in our view it is fundamental that a full and complete disclosure regarding the food article being vegetarian or non vegetarian is made a part […]
ITO Vs N.G. Group (ITAT Mumbai) ITAT observed that that AO has invoked the provision of section 41(1) without bringing on record any cogent material. For how long the account is outstanding and on what basis of his enquiry, AO has come to the conclusion that these accounts are not payable. Devoid of these details, […]
. In the present writ petition, it has been averred that though the Petitioner had opted to be taxed under Section 115BAA of the Act, wherein tax rate of 22% has been prescribed, yet the Respondents by the impugned order has applied the tax rate of 25% as mandated under Section 115BA of the Act.
Radius Corporate Solutions (India) Pvt Ltd Vs Commissioner of Service Tax VII (CESTAT Mumbai) Though none appeared on behalf of the appellant to advance arguments in support of their challenge to order-in-appeal no. MKK/207/RGD-APP/2018-19 dated 30th August 2018 of Commissioner of Central Tax (Appeals), Raigad, the appeal is taken up, with the assistance of Learned […]
Airport Authority of India/ AAICLAS Vs Commissioner of Customs (AIR) (CESTAT Chennai) Brief facts are that the appellant is constituted under the Airports Authority of India Act, 1994 and was granted custodianship inter-alia of the export cargo. They have to comply with the provisions of Customs Act, 1962, Rules, Regulations and instructions issued from time […]
Society For Dental Health Vs ITO (ITAT Ahmedabad) On perusal of the findings of the Ld. CIT(E) and the contentions of the assessee, we find that while assessee had included endowment funds grants received from the Government in its total receipts to demonstrate that it was substantially financed by the Government, Ld. CIT(E) has excluded […]
D. Vidya Sagar Vs Union of India (Telangana High Court) Validity of Toll Tax when taxes required under Motor Vehicles Act (Road Tax) are been paid The petitioners before this Court, who are advocates and owners of Hyundai Creta and Hyundai 1-20 and they have stated that while purchasing the cars, they have paid taxes […]
The Vardhman Developers Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) We take notice that service tax law was revamped w.e.f. 01.07.2012 by bringing in various changes. We also take notice of the TRU/CBEC letter dt. 20.02.2010 regarding the scope of valuation of taxable amount in respect of residential complex service, which was introduced […]
