Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Disallowance of the claim of Input Tax Credit (ITC) - ...

VAT and Sales Tax

November 27, 2015

Disallowance of the claim of Input Tax Credit (ITC) - pre-requisite for denying ITC under Section 18 - This would place an exempted manufacturer-dealer at a disadvantageous position and make his products uncompetitive inspite of the exemption notifications under Section 8(3) of the RVAT - SC

View Source

 


 

You may also like:

  1. Refund claim - Since registration of premises is not a pre-requisite condition for claiming input tax credit, denial of the refund benefit on such ground is not legally...

  2. CENVAT Credit - input service - Tax paid on re-insurance service - credit denied on the ground that reinsurance takes place after the insurance business is effected -...

  3. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

  4. Clarification in respect of apportionment of input tax credit (ITC) in cases of business reorganization under section 18 (3) of WBGST Act read with rule 41(1) of WBGST Rules - SGST

  5. Period of limitation - Entitlement of refund claim - Cenvat credit on input Service tax paid prior to its registration - assessee may not be denied such credit subject...

  6. Refund claim on service tax paid on reverse charge basis denied - the refund of CENVAT Credit on the input service is admissible under Rule 5 of the CENVAT Credit Rules - AT

  7. Disallowance of input credit under DVAT – transfer of right to use - Ex facie, the view of the Tribunal with regard to the disallowance of input tax credit appears to...

  8. Refund claim - input services (GTA) received were exempted retrospectively - the order denying refund only on the non compliance of procedural condition cannot be sustained - AT

  9. Export of Exempted goods, no need to furnishing bond to claim refund of cenvat credit of input services used in manufacture of exempted goods

  10. Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC

 

Quick Updates:Latest Updates