Raising of monetary limits for filing appeals by the Department before CESTAT, HC and SC in legacy Central Excise & Service Tax
In exercise of powers conferred by section 35R of the Central Excise Act, 1944 made…
Pre-GST
Pre-GST
VAT Paid On Purchases Is Required To Be Excluded For Computing Taxable Turnover
The Honorable Supreme Court in the case of State of Gujarat vs M/s. Ambuja Cement…
Article
High Court
Pre-GST
The amount in the CENVAT credit account should be refunded in cash
The Hon’ble Bombay High Court in the case of Combitic Global Caplet Pvt. Ltd. v.…
Article
Pre-GST
Supreme Court
No Service Tax on revenue sharing agreement between exhibitor & distributor for exhibiting film
The Hon’ble Supreme Court in Commissioner of Central Excise and Service Tax Ludhiana v. AB…
Article
Pre-GST
Bombay HC set aside VAT demand on sale of business as a “going concern” (slump sale)
The facts before the HC were that the petitioner transferred its intellectual property rights (IPRs)…
Article
High Court
Pre-GST
Unutilized VAT Credit is allowed to be transitioned under the GST regime
The Hon’ble Madras High Court in the case of M/s. Radhikka Ceramic World v. State…
Article
Pre-GST
No Service Tax payable on freight margin recovered from the customer in case of outbound shipments
The CESTAT, Ahmedabad in the case of Vishal Tansukhbahai Gohel v. Commissioner of Central Excise…
Article
High Court
Pre-GST
Writ Petition is maintainable if the Position of Appellate Authority is vacant
The Hon’ble High Court of Jammu & Kashmir in the case of Oriental Insurance Co.…
Article
Pre-GST
Service Tax payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of taxable person
The CESTAT, Chandigarh in the case of M/s. Maruti Suzuki India Ltd. v. Commissioner of…
Pre-GST
All appeals prior to 2018 shall be listed by Registry on priority basis
Customs, Excise & Service Tax Appellate Tribunal issued a Circular dated 16.05.2024 vide File No.…