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1. Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock?

2. Switching between the composition scheme and normal scheme of payment of tax - When opted for the Composition scheme, ITC on Capital Goods need to be reversed upto 5...

3. Composition scheme - exercising option prior to payment of service tax - The payment of tax under the composition scheme upon notification of the scheme vide a...

4. Works contract - Composition Scheme - allegation is that the appellant cannot opt to pay service tax under the composition scheme for the reason that they have failed to...

5. Can an Importer of goods or services opt to pay tax under composition scheme under GST?

6. Can an exporter of goods opt to pay tax under composition scheme under GST?

7. Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

8. Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

9. CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

10. Amnesty Scheme - SVLDRS - CENVAT Credit on input services - In fact, in order to ensure that the Designated Committee does not dispute the tax through input credit, a...

11. Availing Cenvat Credit on works contract service - Value to be determined under Rule 2A or under Composition Scheme - as per the Scheme of the Act the determination of...

12. Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

13. Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...

14. Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

15. Validity of determination of GST liability (demand) u/s 73(1) - Rejection of the compounding application - Eligibility for composition scheme u/s 10(2)(a) - The High...