Home Highlights September 2018 Year 2018 This

You may also like:

1. 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...

2. Clarification in respect of utilization of input tax credit under GST

3. Cross utilization of CENVAT Credit - input services - With effect from 2004 when Cenvat Credit Rules, 2004 were issued, it was stated clearly that cross utilization of...

4. Cross utilisation of credit on inputs and input services by the same manufacturer for payment of duty of central excise and service tax - utilization allowed - AT

5. Order of utilization of input tax credit - Rule 88A of the Central Goods and Services Tax Rules, 2017 - New Rule

6. 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...

7. Utilization of input tax credit (ITC) - inward supply of said input/input service used for construction of warehouse can be claimed and utilized to pay tax on the...

8. Non-application of mind in passing orders regarding carry forward of Input Tax Credit, resulting in violation of principles of natural justice. Orders quashed due to...

9. Utilization of cenvat credit by the respondents earned on the inputs received for manufacture of excisable goods towards payment of service tax for Business Auxiliary...

10. Validity of assessment order - Utilization of Input Tax Credit - Upon review, it was found that the appellant had indeed utilized IGST credit for the payment of SGST...

11. Availment and utilisation of input tax credit (ITC) - where common credit on inputs or input services partly used for effecting taxable supplies and partly for effecting...

12. Input tax paid on inputs relating to construction activity - Since the input tax credit is not available relating to his portion of the constructed building, the same is...

13. The petitioners sought transfer of unutilized input tax credit available in their ledgers as on 02.06.2014 to the AP GST regime. The court held that Section 56 of the...

14. Refund of tax paid on purchase of inputs - inputs disallowed - The order passed by the Joint Commissioner of Commercial Taxes cannot be said to be erroneous. The...

15. Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...