#CA Bimal Jain
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Input service distributor is not required to be a manufacturer or output service provider to avail Cenvat credit

No waiver of penalty under Amnesty Scheme for false maintenance of Books and Accounts if there is no tax deficiency

Department cannot take a stand contrary to instructions of CBEC

Adjustment of Input Tax credit in respect of issuance of Debit Note or Credit Note related to discounts

Date of refund filed even though with wrong authority, has to be treated as relevant date

Amalgamated Company can avail Cenvat Credit lying in the books of Amalgamating Company

Recovery proceedings against assets of another unit of Group Companies is not permissible in absence of evidence that entire import was at instance of Group Companies

MCA issues Order for removal of difficulties related to appointment of auditors in Partly Government Companies

Once the adjudication order to pay duty is set aside, sums paid in pursuance of the said order, would be automatically refundable

Exporter not barred from seeking determination of Brand Rate of drawback even if he already applied at all India rates

Service provider can avail Cenvat credit on input services prior to Service tax registration

An assessee is entitled to refund of unutilized credit balance lying in his account on closure of his unit in absence of any bar

Input service credit is available to service receiver even when service provider had deposited the Service tax belatedly

Reimbursement expenses not includible in assessable value of services when bills are in the name of service recipient
Explore the latest CA Bimal Jain updates on TaxGuru, including relevant legal provisions, notifications, circulars, case laws, compliance developments and expert analysis. This page brings together important developments and practical guidance to help taxpayers, businesses and professionals stay informed and understand the regulatory and commercial implications of changes.
