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Cenvat Credit on Furniture Used in Guest House of the Factory Building
The honourable Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad , in the case of C.C.E. & S.T.-Rajkot Vs. Sanghi Industries Ltd. has held that the cenvat credit is to be allowed on the furniture used in the guest house of the factory...
Demand Order can not be beyond the scope of Show Cause Notice : CESTAT
The Bangalore bench of CESTAT in the case of Syndicate Bank Vs. Commissioner of Central Excise [2022] 137 taxmann.com 302 (Bangalore - CESTAT) has observed that “the Heard both the sides and perused the records of the case. We find that as contented by the learned...
Restoration of GST registration after payment of taxes , penalty and filing of returns: Madras High Court
The honourable madras high court in the case of Tvl. Suguna Cutpiece Center Vs 1.The Appellate Deputy Commissioner (ST) (GST),2.The Assistant Commissioner (Circle) came heavily upon the department and directed the department to restore GST registration of the...
ITC can be taken on the basis Performa Invoice containing requisite particulars as per GST law
The New Delhi bench of CESTAT in the matter of HINDUSTAN ZINC LTD. Vs. COMMISSIONER (APPEALS), CENTRAL EXCISE & CENTRAL GOODS AND SERVICE {Excise Appeal No. 51720/2021 } has given very peculiar decision with regard to admissibility of Cenvat credit in respect of...
No service tax liability on interest free security deposits
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in the matter of Marwadi Shares & Finance Ltd Vs. C.C.E. & S.T.-Rajkot {Service Tax Appeal No.13222 of 2014} has ruled that no service tax payable on interest free refundable security...
Refund of ITC when Duty drawback is claimed
The Madurai Bench of honourable Madras High Court has thrown light in case of ITC refunds when the duty drawback is claimed by the assessee. The court in the matter of Numinous Impex (I) Pvt. Ltd. Versus The Commissioner of Customs has held that the refund of Input...