CESTAT Mumbai set aside an order that rejected an exporter’s supplementary claim for Swatch Bharat Cess (SBC) refund. The Tribunal ruled that Rule 5 of the Cenvat Credit Rules has no bar on filing multiple refund claims for the same period.
CESTAT Delhi set aside an appellate order, holding that the time limit for filing an appeal starts from the date the rectification of mistake order (Section 74) is passed. The appeal was therefore deemed filed within the prescribed limitation period.
CESTAT Mumbai ruled that payments received by players for playing cricket are not taxable under Business Support Service, upholding the Commissioner’s decision that only promotional income, if any, could attract tax.
Bombay HC directed tax department to issue Form GST PMT-03 after denying a refund, ensuring taxpayer’s Electronic Credit Ledger is re-credited within 15 days. Court left the issue of interest open for departmental consideration.
Bombay HC set aside high-value SCNs issued without prior consultation. Upholding binding CBIC Circulars, Court ruled that pre-consultation is mandatory for tax demands exceeding ₹50 lakhs, citing SC precedents.
Learn about the ITAT Mumbai ruling on ABM Knowledgeware Ltd. vs. Assessing Officer regarding CSR expenditure deductibility under Section 80G and the powers of revision under Section 263.
The CESTAT in Mumbai rules on Spacewood Furnishers’ appeal, finding that the appeal period starts from the date of a speaking order, not the bill of entry.
The Bombay High Court has quashed and remanded Local Body Tax (LBT) assessment orders, citing a lack of proper reasoning by the Thane Municipal Corporation.
The Rajasthan High Court issues an interim stay on tax recovery against CG Tollway Ltd., halting coercive action until the next hearing. This article provides a summary of the case.
The CESTAT Mumbai ruled that demurrage charged by a shipping company is not a separate taxable service but is linked to the exempt service of goods transportation.
