Denial of ITC - R1 accepted the genuineness of transaction - R3 ...

GST

May 4, 2023

Denial of ITC - R1 accepted the genuineness of transaction - R3 observed that, Input Tax Credit (ITC) had been availed allegedly, fraudulently - The mere fact that an order has been passed under Rule 86A(2) will not stand in the way of the assessing officer making an assessment or curtailing his powers in any way, in such an exercise. - Since the question of 'movement of goods' is one of the fact and the impugned order proceeds on the basis that the facts required to adjudicate this aspect were not provided by the petitioner, the impugned order is confirmed. - HC

View Source

← Previous Next →

Denial of ITC - R1 accepted the genuineness of transaction - R3 ...

GST

May 4, 2023

You may also like:

Denial of CENVAT credit - manufacture of motor vehicle chassis - availing various input services in or in relation to the manufacture of final products - credit allowed - AT

Denial of CENVAT Credit - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service distributor by the Head Office - AT

Denial of CENVAT Credit - whether "Training/guesthouse maintenance" services provided to the appellant would qualify as input service for availing Cenvat credit - Held, Yes - AT

Input Tax Credit (ITC) - National Dairy Development Board (NDDB) can be considered as financial institution for the purpose of availing credit to the extent of fifty...

Input tax credit (ITC) - Post purchase discount - The Applicant can avail Input Tax Credit only to the extent of the invoice value less the discounts.

Denial of refund claim - accumulated credit availed on input service - it is the appellants who have suffered the loss because of the delay in obtaining registration -...

Omitted - Procedure for furnishing return and availing input tax credit - Section 43A of CGST Act, 2017 omitted as scheme of availing ITC amended and this section never...

Reversal of input tax credit - Shortage of material - Whether the input tax credit availed can be adjusted towards output in respect of goods which are not sold - held No - HC

Cenvat credit - eligibility - service tax paid on crushing charges to the job worker - there is no justifiable reasons for denial of part of credit of service tax...

Allowability of service tax credit - Input credit relates to cell phone service availed, courier service as well as service of travel agent availed and telephone...

Quick Updates: