Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Adjudication of Show cause notice - Input tax credit on 40 ...


Supreme Court Reviews Input Tax Credit on 3 Services; High Court Orders Adjudication on Remaining 37 Services.

May 3, 2018

Case Laws     Central Excise     HC

Adjudication of Show cause notice - Input tax credit on 40 services - Matter is pending before SC in relation to 3 services out of 40 services in question - Adjudicating authority put the entire matter in the call book in view the circular dated 14.12.1995 - HC directed the revenue to adjudicate the matter in relation to 37 services.

View Source

 


 

You may also like:

  1. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

  2. Electronic commerce operators (ECOs) required to pay tax u/s 9(5) of CGST Act for specified services supplied through their platform are not required to reverse...

  3. CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

  4. Removal of Inputs as such - reversal of cenvat credit under Rule 3(5) on input services - Recovery of service tax in terms of Rule 3(5) not justified - AT

  5. Non-payment of service tax on the input services - removal of input as such from the factory - requirement of reversal of CENVAT Credit as per the provisions of sub-rule...

  6. Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

  7. The HC allowed the petition, finding the applicant entitled to transitional input tax credit under Section 140(3) of the KSGST Act for computers and laptops used in...

  8. Transitioning unutilized input tax credit under the Kerala Goods and Services Tax Act, 2017 - error in claiming input tax credit of unadjusted TDS. The High Court held...

  9. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

  10. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  11. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

  12. Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which...

  13. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  14. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

  15. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

 

Quick Updates:Latest Updates