Case Laws

ITC is admissible when payment is settled through book adjustment against the debt created on outward supplies to outsourced vendors

SCN proposing cancellation of registration must clearly outline the allegations

Applicability of GST and availability of ITC on various Employee Services provided by a company

Demand of bank guarantee cannot be equated with providing solvent security

Pre-deposit obligation for an appeal is confined to the contested tax amount, excluding penalty, fee, and interest

Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port is not exempted

Transfer of title of goods within the FTWZ: Matter remanded for reconsideration

Appellant allowed to file the appeal with the required pre-deposit within the extended time frame

EPC contract for upgradation of facilities at an oil field is classifiable as a "work contract" as not as "Support service to mining". AAR ruling upheld.

EPC contract for upgradation of facilities at an oil field is classifiable as a "work contract" as not as "Support service to mining". AAR ruling upheld.