Goods and Services Tax : Learn the mandatory details for Input Service Distributor (ISD) invoices under Rule 54(1) of CGST Rules for compliant GST credit d...
Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...
Goods and Services Tax : Learn about the evolution of ISD under GST and its impact on taxpayers, including mandatory compliance, resource allocation, and p...
Goods and Services Tax : 1. GST refund process for exports of Goods and /or services without payment of Tax involves a different document. The option to ex...
Goods and Services Tax : The term input is one of the important concepts, which is integrally connected to output. The existence of output cannot be realiz...
Excise Duty : CESTAT Ahmedabad held that demand of excise duty equal to 10%/5% unsustainable as Cenvat credit in respect of common input service...
Service Tax : CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit R...
Excise Duty : High Court has held that the service tax paid on re-insurance would be allowable as input service under the CENVAT Credit Rules, 2...
Excise Duty : Tata Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) We find that in the facts and circumstances of the present case...
Excise Duty : The input service credit on insurance is denied on the ground that these insurance has been taken for the family members of the em...
Learn the mandatory details for Input Service Distributor (ISD) invoices under Rule 54(1) of CGST Rules for compliant GST credit distribution.
Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single Judge’s ruling.
Learn about the evolution of ISD under GST and its impact on taxpayers, including mandatory compliance, resource allocation, and potential penalties from April 2025.
CESTAT Ahmedabad held that demand of excise duty equal to 10%/5% unsustainable as Cenvat credit in respect of common input service used in the manufacture of exempted goods reversed.
CESTAT held that Hotel accommodation service received by appellant is an eligible input service under Rule 2(l) of CENVAT Credit Rules, 2004
High Court has held that the service tax paid on re-insurance would be allowable as input service under the CENVAT Credit Rules, 2004.
Tata Motors Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) We find that in the facts and circumstances of the present case the shortages and excesses if any found are theoretical due to huge quantity of inputs handling. It is not a case of the Department that the appellant have ever removed any Cenvat inputs […]
1. GST refund process for exports of Goods and /or services without payment of Tax involves a different document. The option to export goods without payment of tax can either be used under the cover of a Letter of Undertaking (LUT) or a Bond. In such case, any ITC accumulated on inputs/input services unutilised will […]
The input service credit on insurance is denied on the ground that these insurance has been taken for the family members of the employees which is in nature of perquisites. I do agree with the finding of the lower appellate authority as the insurance of family members of the employees has no concern with the business of manufacturing of the appellant.
The term input is one of the important concepts, which is integrally connected to output. The existence of output cannot be realized without input. The input tax occupies an important place in any tax system. Input tax credit under erstwhile Cenvat provisions was backbone of the Cenvat Credit Rules. Similarly, the ITC scheme is the […]
