Search Results for "Input Tax Credit"

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Bombay High Court Allows Petitions Challenging Levy of Entry Tax on Natural Gas Under Maharashtra Entry Tax Act, 2002 — Holds That Natural Gas Is Not 'Goods' for Entry Tax Purposes When Supplied Through Pipelines

The judgment concerns four writ petitions filed by companies (Deepak Fertilisers and Petrochemicals Corporation Ltd., Smartchem Technologies Ltd., Emp...

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Bombay High Court Allows Writ Petition by Mutual Fund Against Sales Tax Reassessment Orders — Holds Mutual Fund Not a Dealer Under MVAT Act, 2002. Reassessment Proceedings Initiated Beyond Limitation Period and Without Proper Sanction Are Invalid.

The petitioner, Axis Mutual Fund, filed a writ petition under Article 226 of the Constitution of India challenging several orders passed by the sales ...

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High Court of Karnataka Allows Writ Petition for Refund of Rs.27.51 Crore Collected Under Coercion in GST Investigation — Mandamus Issued for Unlawful Recovery Without Adjudication. Court Holds That Recovery Without Adjudication Is Illegal and Violative of Article 265, and Directs Refund With Interest.

The petitioner, M/s. Bundl Technologies Private Limited, a company engaged in e-commerce, filed a writ petition under Article 226 of the Constitution ...

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Bombay High Court Allows CENVAT Credit for Input Services Used for Storage Tanks Outside Factory in Central Excise Case — Services Used in Relation to Storage of Inputs Eligible for Credit Even if Received Outside Factory Premises.

The appellant, M/s. Deepak Fertilizers and Petrochemicals Corporation Ltd., is a manufacturer of excisable goods under Chapters 28, 29, and 31 of the ...

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Bombay High Court Allows Appeal in Cenvat Credit Interest Dispute — Reversal Without Utilization Does Not Attract Interest. Rule 14 of Cenvat Credit Rules, 2004 interpreted to require actual utilization for interest liability.

The appellant, Cipla Limited, a manufacturer of medicaments, was engaged in the manufacture of medicaments containing ethanol (alcohol) which fell out...

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Supreme Court Dismisses Petition Challenging GST on Lotteries — Holds Lottery as Actionable Claim and Movable Property Under CGST Act. Levy of GST on Face Value of Lottery Tickets Without Abating Prize Money Upheld as Constitutional.

The petitioner, Skill Lotto Solutions Pvt. Ltd., an authorized agent for sale and distribution of lotteries organized by the State of Punjab, filed a ...

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High Court of Karnataka Allows Appeal in Central Excise Case — Appellant Entitled to Cenvat Credit on Input Services. Definition of 'Input Service' Under Cenvat Credit Rules, 2004 is Broad and Includes Services Having Nexus with Manufacturing Business.

The appellant, Toyota Kirloskar Motor Private Limited, is a manufacturer of motor vehicles and parts, registered under the Central Excise Act. It file...