Home Highlights January 2019 Year 2019 This

You may also like:

1. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

2. Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.

3. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

4. Cenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - All the details of the service provided is recorded in the debit...

5. Central Excise and Service Tax Registration procedure for LTUs amended

6. 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...

7. Classification of services - intermediary services or not - Export of Service - The finding that principal-agency relationship is not essential for terming a service...

8. Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax...

9. Electronic Credit Ledger - Re-credit of amount wrongly claimed as refund earlier if found otherwise eligible - Rule 86 of the Central Goods and Services Tax Rules, 2017 as amended

10. Manner of distribution of credit by Input Service Distributor. - Section 20 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

11. Apportionment of credit and blocked credits. - Section 17 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

12. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

13. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Rule 43 of the Central Goods and Services Tax Rules, 2017 as amended

14. Reversal of ITC in respect of Capital Goods in certain cases - Manner of determination of input tax credit - Rule 43 of the Central Goods and Services Tax Rules, 2017 as amended.

15. CENVAT Credit - input service availed by the appellant at the depot level - The case involved the admissibility of Cenvat Credit on service tax paid for clearing and...