SC dismisses review of order denying GTA services credit upto buyer’s premises post-2008
The Hon’ble Supreme Court has dismissed review petition against its order which held that Cenvat credit on GTA service availed
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No anti-profiteering by Honda car dealer; passed on the reduced rate of 2%: National Anti-profiteering Authority
National Anti-Profiteering Authority (NAA) rules in favour of Honda Car dealer, finds no merit in application filed under Rule 128
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Heavy duty starter motors for use in internal engines were classifiable as ‘Parts for use with engines’
Classification of goods – Heading No. 8409, read with Heading No. 8511, of the Central Excise Tariff Act, 1985 –
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Tribunal has power to condone delay in filing an appeal before it under service tax law
Section 112 of the Central Goods and Services Tax Act, 2017/Section 86 of the Finance Act, 1994 – Appellate Tribunal, appeals to – Whether
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General practice amongst masses to not consider trading as an ‘exempted service’ till amendment was made in CCR – assessee had no malafide intention to avail undue benefit: CESTAT
Rule 6 of CCR, 2004 – Trading – General practice amongst the masses to not consider trading as an ‘exempted
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VAT – Reimbursement received by dealer for supply of spare parts to its customers under warranty period, are not liable to VAT under the Maharashtra VAT Act: HC
Whether reimbursement received by a dealer for supply of spare parts free of cost to its customers under warranty period,
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Assessee taking credit on rejected goods, recyling same and paying duty on clearance – alleging that credit has been availed irregularly is unsubstantiated – no question of double duty : CESTAT
THE assessee had received sales rejections from their customers [Ch 39 & 63 of CETA, 1985] and the same were scrapped.
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Assessee was entitled to transfer credit lying unutilized in unit purchased with all assets & liabilities
Section 16 of the Central Goods and Services Tax Act, 2017/Rule 10 of the Cenvat Credit Rules, 2004 – Input tax credit –
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HC : ‘Freight’ cost for imported goods assessment cannot exceed 20% of FOB value
HC holds that Customs authorities cannot add more than 20% of FOB value as ‘freight charges’ to arrive at assessable
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Recruitment services to students of foreign universities aren’t ‘Export of services’; taxable under GST
GST: Applicant was facilitating recruitment / enrolment of students to foreign Universities. Promotional service were incidental and ancillary to above