Search Results for "Central Goods and Services Tax"

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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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Bombay High Court Dismisses Petitions Challenging GST on DAP and MOP Fertilizers Under Reverse Charge. Fertilizer dealers cannot claim exemption for DAP and MOP as they are mineral fertilizers, not chemical fertilizers, under Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017.

The petitioners, Ambica Fertilizers, Balaji Agro Agency, Mahesh Agro Agency, and Shree Ambica Fertilizers, are dealers in fertilizers including Di-Amm...

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Bombay High Court Dismisses Petition Seeking Input Tax Credit on Breakwater Construction Under CGST Act. Breakwater Held to Be Immovable Property and Not 'Plant or Machinery' Under Section 17(5)(d) of CGST Act, 2017.

The petitioner, Konkan LNG Private Limited, a subsidiary of GAIL (India) Ltd., is engaged in the regassification of LNG at its plant in Dabhol. To ena...

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High Court of Karnataka Allows Appeal Against CESTAT Order in Service Tax Case — Limitation Bar Not Applicable. The court held that the Tribunal erred in dismissing the appeal on limitation grounds when the appeal was filed within the prescribed period under Section 85 of the Finance Act, 1994.

The petitioner, M/s. Practice Strategic Communications India Private Limited, a company providing management services, was issued a show cause notice ...