Input Tax Credit - commission paid to the foreign agent - High ...

Tribunal Order on Input Tax Credit Remanded for Fresh Review; Appellant to Submit Key Documents for Reevaluation.

December 1, 2023

Case Laws Central Excise SC

Input Tax Credit - commission paid to the foreign agent - High Court has observed some discrepancy in the order of tribunal - The High Court ought to have then remanded the matter(s) to CESTAT for a fresh consideration by giving an opportunity to the appellant to place on record the necessary documents including the agreement entered into by the assessee with the concerned agents, the relevant invoices etc. - matters are remanded to CESTAT for a fresh consideration. - SC

View Source

← Previous Next →

Input Tax Credit - commission paid to the foreign agent - High ...

Tribunal Order on Input Tax Credit Remanded for Fresh Review; Appellant to Submit Key Documents for Reevaluation.

December 1, 2023

Case Laws Central Excise SC

You may also like:

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

CESTAT ruled on multiple service tax and CENVAT credit issues. CENVAT credit was denied on invoices from unregistered premises as they failed to demonstrate output...

ITAT allowed partial relief to appellant, a railway guard, regarding TDS credit denial. While non-response to notices due to frequent travel was deemed an inadequate...

The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner...

CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Wrong availment and utilization of Input Tax Credit (ITC) - The petitioner, engaged in the business of dealing in copper waste and scrap, provided ledger accounts, tax...

Non-service of show cause notice violated principles of natural justice. Respondent imposed tax liability without providing opportunity and documents to petitioner for...

KEY TO BUDGET DOCUMENTS - BUDGET 2019-2020

HC set aside adjudication order u/s 74(9) of WBGST/CGST Act 2017 and remanded for fresh consideration. The adjudicating authority failed to address key submissions...

Grant of anticipatory bail - input tax credit - generating of fake and fabricated documents availed or to make other availed and illegal input tax credit causing huge...

Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

Quick Updates: