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Autobahn Enterprises Pvt Ltd Vs Commissioner of Service Tax (CESTAT Mumbai) Service Tax not leviable on discounts offered by car manufacturers to their dealers for onward transmission to corporate customers Autobahn Enterprises Pvt. Ltd. (Appellant) was an authorized dealer of M/s Skoda Auto India Pvt Ltd. and in accordance with their agreements, the Appellant was […]
Applicant has sought an advance ruling on the issue whether he is entitled for GST Input Tax Credit (ITC) already claimed by him on the invoices raised by M/S. Gayatri Projects Ltd. for the period of January to March, 2020 for which M/S. Gayatri Projects Ltd. (Supplier) has belatedly paid the tax charged in respect of such supply to the Government.
Owners have vested the rights to develop the immovable property owned by them, into a residential apartment with the Applicant thereby, holding the contention of the Applicant that Para 2 will not be applicable and thus is unsustainable.
Hon’ble Supreme Court in the current case while analyzing the validity of formula prescribed in Rule 89(5) observed that while the anomalies of the formula do continue to exist, an anomaly per se cannot invalidate a fiscal rule which has been framed in exercise of the power of delegated legislation.
Act of throwing away expired cakes and pastries is similar to destroying the expired food products, for the Applicant destroys by throwing them away, ITC on inputs used in manufacturing expired cakes and pastries is not admissible and required to be reversed.
Bundl Technologies Private Limited Vs Union of India (Karnataka High Court) Karnataka HC: Swiggy’s payment made during investigation is not considered as ascertained tax, refund of same allowed Honorable Karnataka High Court (Karnataka HC) in the matter of M/S. Bundl Technologies Private Limited v. Union of India [WP 4467/2021 (T-RES) dated September 14, 2021], held […]
As both the financial statement of Shri. Virendra Tandon (Father) for the Assessment Year 2014-15, as well as his admission in the ‘gift deed’, dated July 21, 2013 along with a mention of the source of the gift transaction in question, that is, accumulated savings of the past, as were filed by the assesse with the A.O in the course of the assessment proceedings, therein, clearly sufficed to discharge the primary onus that was cast upon him to prove the ‘nature’ and ‘source’ of the cash credit in his books of accounts. Hence, the ITAT deletes addition of Rupees. 30 Lacs received by Actor Kushal Tandon as a gift from his Father.
Appellant contended that he had obtained the authorization required in Regulation 11 (a) of the CBLR, 2013 but did not meet the importer directly instead had obtained it from a middleman. The Appellant contended that all the documentation along with the bill of entry were proper and legitimate.
Examining the present case on the anvil of aforesaid case law, we find that the notice in this also is an omnibus show-cause notice as it does not strike off/delete the inappropriate/irrelevant/not applicable portion. Such a generic notice betrays a non-application of mind. Hence, the penalty levied pursuant to such a notice is not legally sustainable in law.
Current appeal has been filed discussing the taxability of ‘Relays’, which is used as a part of Railway Signalling System. Westinghouse Saxby Farmer Ltd (Appellant) has come in the Court aggrieved by the dismissal of appeal challenging the same by the Hon’ble CESTAT, Kolkata vide order dated March 26, 2008.
