#CA Bimal Jain
Log in to FollowLatest CA Bimal Jain updates, legal developments, compliance requirements, case laws, notifications and expert analysis for professionals on TaxGuru.

Cenvat credit available on defective goods returned to factory and used in process of re-manufacture

Bill of Entry can be re-assessed even though the goods were no longer under the charge of Customs authorities

Issuance of Show Cause Notice is mandatory prior to adjudication of demand

DVAT – Objection Hearing Authority may impose a pre-condition to deposit disputed tax amount for the period after October 1, 2011

Refund of excess duty paid on provisional basis won’t attract doctrine of unjust enrichment

Assessee Can choose most beneficial Notification when 2 Notifications simultaneously applicable at a time

Cenvat credit is available on capital goods even if they are moved out temporarily from factory

Cenvat Credit cannot be denied of Service tax wrongly paid under reverse charge

Excess Service tax paid can be adjusted with future Service Tax liability

Benefit of Small service provider exemption notification cannot be denied if Cenvat credit initially availed on input service but reversed later on

Religious pilgrimage services provided by specified organizations get exemption from Service tax

Cenvat credit not available on Tower Parts & Pre-fabricated buildings

Service Tax amendments applicable from 1st October, 2014

No Service Tax Audit by Department or CAG
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.
