Search Results for "availment"

79 result(s) found

Scroll Down To Discover

Found 79 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

© Image Copyrights Juris Services & Technology

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 ...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Cenvat Credit Appeals in Central Excise Case — Extended Limitation Period Not Invokable Without Suppression of Facts. Credit Denial Unsustainable When Simultaneously Available to Other Factories Under Cenvat Credit Rules, 2002.

The case involves four appeals filed under Section 35G of the Central Excise Act, 1944 by M/s. Sanvijay Rolling & Engineering Ltd. and Sanjay P. Agarw...

© Image Copyrights Juris Services & Technology

Madras High Court Sets Aside GST ITC Denial Order for Lack of Proper Inquiry into Genuineness of Supply. Remands Matter for Reconsideration with Opportunity to Produce Additional Documents.

The petitioner, M/s. Akal Trade Links, a partnership firm represented by its partner Sri R. Sangar Ganesh, filed a writ petition under Article 226 of ...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Government Appeal in Consumer Case Over Exim Policy Incentives. Exporter Not a Consumer as Government Does Not Render Service Under Consumer Protection Act, 1986.

The Supreme Court allowed the appeal filed by the Ministry of Commerce against the order of the National Consumer Disputes Redressal Commission (NCDRC...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Writ Petition Challenging CBEC Office Memorandum on Cenvat Credit Reversal in DFIA Cases — Reversal of Credit with Interest Before Clearance of Export Goods Does Not Constitute Availment of Credit Under Paragraph 4.2.6 of Foreign Trade Policy 2009-2014.

The petitioner, Steelco Gujarat Limited, a public limited company engaged in manufacturing, obtained a Duty Free Import Authorisation (DFIA) dated 29t...