Judgements by Bimal Jain
View Full Profile
The Hon'ble Calcutta High Court in Principal Commissioner of Income Tax - 1, Kolkata v. M/s. Beekay Steel Industries Limited,[No.- ITAT/177/2021 IA No.GA/1/2021 and IA NO.GA/2/2021] has held that when the assessee adjusted excise duty payable on clos
C&F agent Service is admissible input service
Bimal Jain 22 August 2022 at 14:09
The CESTAT, Ahmedabad in M/s. NITCO LIMITED v C.C.E. & S.T.-DAMAN [Excise Appeal No.13016 of 2019] has held that the Clearing and Forwarding ("C&F") agent service is an admissible input service in the terms of Rule 2(l) of the CENVAT Credit Rules, 20
ITC denied if buyer having knowledge of investigation going on against his supplier
Bimal Jain 16 August 2022 at 16:17
The Hon'ble High Court of Madhya Pradesh in the matter of M/s Dhara Enterprises v. Appellate Authority & Joint Commissioner [Writ Petition No.27676 of 2019 dated May 12, 2022] has upheld the order passed by the Revenue Department imposing the tax lia
Refund allowed of IGST paid by assessee on ocean freight charges
Bimal Jain 16 August 2022 at 16:11
The Hon'ble High Court, Gujarat in the matter of M/S Louis Dreyfus Company India Private Limited v. Union of India [SPECIAL CIVIL APPLICATION NO. 11540 of 2021 dated July 07, 2022] has directed the department to grant refund of Integrated Goods and S
The Hon'ble Madras High Court in J.Ananad and K.Sivamani v. The Assistant Commissioner of Customs, Customs Division, Nagapattinam [Crl.O.P.No.14526 of 2020 and Crl.M.P.No.5548 of 2020 dated July 20, 2022] held that, the Magistrate without examining a
Excise duty cannot be demanded for clandestine removal based on third party evidence
Bimal Jain 13 August 2022 at 16:34
The CESTAT, New Delhi in the matter of M/s Shri Shyam Ingot & Castings Pvt. Ltd. v.Commissioner of Customs & Central Excise [Excise Appeal No. 52550 of 2019-SM dated August 08, 2022] held that there shall be consonance between the allegation levelled
Waiver of pre-deposit is not tenable on account of financial inability
Bimal Jain 12 August 2022 at 14:17
The CESTAT, New Delhi in the matter of M/s Prem Kumar Ojha v.Commissioner of Customs-Jaipur I[Customs Miscellaneous Application No. 50245 of 2022 dated July 04, 2022] held that, in view of the afore-mentioned decisions by the Hon'ble Supreme Court an
SC directs GST Council to issue advisory to States to implement DIN system
Bimal Jain 12 August 2022 at 11:08
The Hon'ble Supreme Court in Pradeep Goyal v. Union of India & Ors. [Writ Petition (Civil) No. 320 of 2022 dated July 18, 2022] held that implementation of Document Identification Number ("DIN") for intimating communications sent by the State Tax Off
Service Tax cannot be levied on antivirus software sold in CD
Bimal Jain 12 August 2022 at 11:08
The Hon'ble Supreme Court of India in the matter ofCommissioner of Service Tax Delhi v Quick Heal Technologies Limited [Civil Appeal No. 5167 of 2022 dated August 5, 2022] has held that Service Tax cannot be levied again on antivirus software sold in
Cenvat Credit on input services allowed if used in the course of furtherance of business
Bimal Jain 10 August 2022 at 14:05
The CESTAT, Hyderabad in the matter of M/s. VITP Private Limited v Commissioner of Central Tax, Hyderabad [Final Order No: A/30070-30073/2022 dated July 8, 2022] set aside the demand of service tax on refundable security deposit on the grounds that s
CAclubindia
