Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax levied for a specific purpose, in this case, education. The definition of 'eligible duties and taxes' u/s 140 of the CGST Act excludes cesses, making them ineligible for transitional credit. Unutilized cesses cannot be transitioned through TRAN-1 and shall lapse as per the transitional provisions. Section 11B of the Central Excise Act and Rule 5 of the CENVAT Credit Rules do not provide for refund of such cesses. The Tribunal held that equity or hardship cannot influence fiscal laws without statutory backing. Mere accounting entry of cess credits in the electronic ledger does not confer a vested right for utilization against GST liability. Section 142(3) of the CGST Act does not entitle refund of such ineligible credits. The appeal for refund of Education Cess and SHE Cess was dismissed.
Refund of Education Cess and Secondary & Higher Education Cess (SHE Cess) under the transitional provisions of the CGST Act, 2017. The key points are: Cess is a tax levied for a specific purpose, in this case, education. The definition of 'eligible duties and taxes' u/s 140 of the CGST Act excludes cesses, making them ineligible for transitional credit. Unutilized cesses cannot be transitioned through TRAN-1 and shall lapse as per the transitional provisions. Section 11B of the Central Excise Act and Rule 5 of the CENVAT Credit Rules do not provide for refund of such cesses. The Tribunal held that equity or hardship cannot influence fiscal laws without statutory backing. Mere accounting entry of cess credits in the electronic ledger does not confer a vested right for utilization against GST liability. Section 142(3) of the CGST Act does not entitle refund of such ineligible credits. The appeal for refund of Education Cess and SHE Cess was dismissed.
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