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1. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

2. Denial of input tax credit - cancellation of the few traders with retrospective effect - failure to prove the actual purchase of the goods - credit was rightly denied - HC

3. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

4. CENVAT Credit - Capital goods - final product has become not liable to duty - t at the time of procurement of capital goods, the appellant has taken CENVAT Credit...

5. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

6. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

7. Input Tax Credit - A person, registered in WB, cannot claim ITC for CGST & SGST of other states - He cannot adjust the ITC of one state’s CGST for payment of another state’s CGST.

8. Constitutional validity of restriction on input tax credit (ITC) when goods are sold below the purchase price - RVAT - validity upheld - HC

9. 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.

10. Input tax credit (ITC) - Air Conditioned Stage Carriage - There is no exclusion of services from other taxable persons in the same line of business from this condition,...