Home Highlights December 2012 Year 2012 This

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. Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

3. Input Tax Credit - inputs and input services procured by the appellant, in order to undertake the mandatory CSR activities as required under the Companies Act, 2013 -...

4. Refund of CENVAT credit of service tax paid on various input services - Rule 5 of CCR - mining activity amounts to manufacture and credit is eligible to be availed -...

5. Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

6. Indian Railways though part of the Union Government is liable to pay Service Tax in case the activities undertaken by them fall within the definition of taxable services...

7. 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...

8. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

9. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

10. 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...

11. 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...

12. The deposit insurance activity undertaken by the appellant, Deposit Insurance and Credit Guarantee Corporation, falls within the taxable service category of general...

13. Cenvat credit – Input service - Service Tax credit in respect of input service attributable to trading activities is not available. - AT

14. Levy of penalty u/s 78 of FA - Non-payment of Service Tax - Cargo Handling Services or mining services - the Supreme Court held that the activity would appropriately be...

15. 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...