As on date, the taxpayers are required to file the EWB-05 application manually with jurisdictional office. With the roll out of this functionality, the entire process of filing the application and processing is made online. The tax Payer needs to file EWB -05 application for unblocking of e-way Bill generation facility in the GSTN portal.
It has been consistently held that sales commission fall under definition of ‘input service’. By following the ratio of the above said decisions, we hold that denial of CENVAT Credit on sales commission is not sustainable in law.
Ganesh Lubricants (Properietor – P. Surendrakumar) Vs Commercial Tax Officer (Madras High Court) The primary ground for challenge is that the spot collection of taxes is wholly illegal and unwarranted, when the assessment for the respective year is still pending. It is settled law that recovery of tax inspecting officials (Enforcement Wing) is illegal. In […]
MTR Case No. 01/2020 Mid-Term Review to review the product scope of definitive Anti-dumping duty imposed on Certain Float Glass originating in or exported from China PR.
Notification No. 43/2020-Customs- Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe BCD rate of 27.5% on Crude Palm Oil. GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 43/2020-Customs New Delhi, the 26th November, 2020 Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 […]
Rashmi Mahendra Dhanani Vs ITO (ITAT Mumbai) There are 128 flats in Eternia Co-operative Hosing Society Ltd. No compliance has been received from the society even after repeated reminders. On perusal of the submission received from the builder, Hiranandani Lake Gardens and the group concern M/s. Lake View Developer, AO observed that out of 128 […]
Kandhari Beverages P Ltd Vs C.C.E. (CESTAT Chandigarh) In the case before High Court, the advertisement expenses were incurred by Coca Cola India and High Court had held that expenses towards advertisement services are part of the cost incurred for production of the finished product, and hence these services are to be treated as input […]
Balaji Prasanna Travels Vs ACIT (ITAT Bangalore) It is observed that as agreed by and between the assessee and the cab owners, a vehicle was to be provided by the assessee to the parties and thus, the assessee was to bear the vehicle expenses actually incurred by the said cab owners and which will be […]
Notification No. 62/2020-Customs (N.T./CAA/DRI) [S.O. 4467(E).], Dated: 25.11.2020- Appointment of Common Adjudicating Authority MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) (DIRECTORATE OF REVENUE INTELLIGENCE) New Delhi, the 25th November, 2020 Notification No. 63/2020-Customs (N.T./CAA/DRI) S.O. 4467(E).—In pursuance of notification No. 60/2015-Customs (N.T.), published vide number G.S.R. 453(E), dated 4th […]
The country is at a critical juncture in its fight against COVID-19. The number of active cases has declined steadily over the last two months, from over 10 lakhs, on September 18, 2020, to less than 4.5 lakhs now.
