CENVAT Credit - cancellation of flat which is booked in pre-GST ...

Case Laws GST

April 26, 2019

CENVAT Credit - cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime - Since the Appellant has raised questions on the admissibility of the credit of the service tax and VAT paid under the pre-GST regime, it is held that neither AAR nor AAAR has the jurisdiction to pass any ruling on such matters.

View Source

← Previous Next →

CENVAT Credit - cancellation of flat which is booked in pre-GST ...

Case Laws GST

April 26, 2019

You may also like:

Refund of unutilised CENVAT Credit - Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on...

Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the...

Reversal of CENVAT Credit - reversal in the Books of Accounts instead of transfer of the said amount to the electronic ledger is a valid reversal or not - Since the GST...

Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

Reversal of CENVAT Credit - The Appellant has done the said reversal in the books of accounts and has thereby not carried the said Cenvat credit into GST regime....

Validity of adjustment of pre-deposit with Cenvat Credit - Amount adjusted through debit of DRC-03 account maintained in the present GST regime - CENVAT Credit that was...

Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

Profiteering - purchase of Flat - allegation that the benefit of reduction in the rate of tax or ITC had not been passed on - the Respondent had launched the subject...

Levy of GST - time of supply - point of taxation - period involves both pre-GST period as well as post GST regime - flats allotted to land owner by the builder - As per...

Refund claim of unutilised CENVAT Credit - exports of goods - as per the notification claimant to take back the credit of the difference between the amount claimed and...

Refund of CENVAT credit - The Tribunal observed that the refund claims were filed within the specified time frame after the introduction of the GST regime. It noted the...

Cancellation of GST registration - who have migrated from old regime / existing law but not required to be registered under the GST can apply for cancellation till 31-10-2017

Quick Updates: