Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Rejection of cash refund claims for Krishi Kalyan Cess under the GST regime. The key points are: The provisions for transition under the GST Act allow certain eligible credits to be carried forward or refunded, but do not extend to ineligible duties like the Krishi Kalyan Cess. The appellants were not entitled to claim refund of unutilized cenvat credit under the existing rules. Section 142(3) read with Section 174 of the GST Act does not entitle them to cash refund of the Cess. The Commissioner (Appeals) order rejecting the refund claim was upheld by the CESTAT (Appellate Tribunal).
Rejection of cash refund claims for Krishi Kalyan Cess under the GST regime. The key points are: The provisions for transition under the GST Act allow certain eligible credits to be carried forward or refunded, but do not extend to ineligible duties like the Krishi Kalyan Cess. The appellants were not entitled to claim refund of unutilized cenvat credit under the existing rules. Section 142(3) read with Section 174 of the GST Act does not entitle them to cash refund of the Cess. The Commissioner (Appeals) order rejecting the refund claim was upheld by the CESTAT (Appellate Tribunal).
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