Pre-condition of furnishing bank guarantee in case of bail not sustainable
The Hon’ble Supreme Court in Makhijani Pushpak Harish v. The State of Gujarat [SLP (CRL.) No. 2868 of 2023 dated […]
GST Law, Important Pronouncements
Important Pronouncements
Important Pronouncements
Refund of service tax paid when the services were consumed outside India
The CESTAT, Ahmedabad in M/s. Aegis Limited v. Commissioner of Central Excise & ST, Surat-I [Service Tax Appeal No. 13528
CESTAT, Important Pronouncements
Service Tax not levied on reimbursable expenses incurred by the Assessee
The CESTAT, Ahmedabad in United India Shipping Services v. Commissioner of GST and Central Excise [Service Tax Appeal no. 42191
CESTAT, Important Pronouncements
Utilization of CENVAT Credit within the same entity does not cause loss to the Exchequer
The CESTAT, Mumbai in M/s. Morganite Crucible (India) Ltd. v. Commissioner of Central Excise & Service Tax [Excise Appeal No.
CESTAT, Important Pronouncements
Services of extending corporate guarantee without any consideration is not considered as a service
The CESTAT, New Delhi in Sowar Pvt. Ltd. v. Commissioner of Service Tax [Final Order No. 50607 Of 2023 dated
GST Law, Important Pronouncements
SCN lacking specific reasons is liable to be set aside
The Hon’ble Delhi High Court in Fayiz Nangaparambil v. Union of India & Anr. [W.P.(C) 7477/2023 dated May 26, 2023]
CESTAT, Important Pronouncements
Unused CENVAT Credit does not incur any interest liability
The CESTAT, Kolkata in M/s. National Aluminium Company Limited v. Commissioner of Central Excise & Service Tax [Excise Appeal No.52
GST Law, Important Pronouncements
Refund allowed by Appellate Authority cannot be ignored on ground that Revenue decided to challenge such Order
The Hon’ble Delhi High Court in G.S. Industries v. Commissioner Central Goods and Services Tax [W.P.(C) NO. 14719 of 2022
CESTAT, Important Pronouncements
Rent received by Individuals owning Property jointly cannot be clubbed to impose service tax
The CESTAT, Chennai in M. Vijayabharathi v. Commissioner of GST & Central Excise [Service Tax Appeal No. 42320 of 2014
GST Law, Important Pronouncements
Show Cause Notice without date, time and venue of personal hearing violative of natural justice
The Hon’ble Madhya Pradesh High Court in Concord Tieup Pvt. Ltd. v. State of Madhya Pradesh [Writ Petition No.26956 of