| M/s A.M. Motors in ADVANCE RULING NO. KER/10/2018 (A.A.R. – GST- Kerala) |
In the matter of M/s A.M. Motors [ADVANCE RULING NO. KER/10/2018 (A.A.R. - GST- Kerala)], it is held that Input tax paid by a vehicle dealer on the pu... |
| Tetra Pak India Pvt. Ltd. in EXCISE APPEAL NO. 90191 OF 2014 (Tribunal – Mumbai), |
In the matter of Tetra Pak India Pvt. Ltd. [EXCISE APPEAL NO. 90191 OF 2014 (Tribunal - Mumbai)], it is held that raw materials used in the trial prod... |
| Lupin ltd. in Appeal No.- E/3165/2005 – Mumbai vide its order dated 23rd August 2007 |
Lupin ltd. in Appeal No.- E/3165/2005 – Mumbai vide its order dated 23rd August 2007
In this matter the Hon’ble CESTAT, Mumbai held that appella... |
| Dy. General Manager Tata Motors Ltd. [2015 (40) S.T.R. 269 (Tribunal – Mumbai)] |
Credit allowed even Goods used for trial run of production/ demonstration
Dy. General Manager Tata Motors Ltd. [2015 (40) S.T.R. 269 (Tribunal - Mumb... |
| Royal Containers [2006 (197) E.L.T. 381 (Tribunal-Delhi)] |
Credit shall not be allowed, if inputs are stolen.
Royal Containers [2006 (197) E.L.T. 381 (Tribunal-Delhi)]
In this matter, the respondents are en... |
| Jay Chemicals Industries Ltd. in Advance Ruling no. Guj/Gaar/R/101/2020 (A.A.R. – GST – Gujarat) |
Contrary decision in recent AAR
Jay Chemicals Industries Ltd. [Advance Ruling no. Guj/Gaar/R/101/2020(A.A.R. - GST - Gujarat)]
In this case the Guj... |
| Asmaco Plastic Industries [1998 (100) E.L.T. 129 (Tribunal-Mumbai)] |
Asmaco Plastic Industries [1998 (100) E.L.T. 129 (Tribunal-Mumbai)]
In this matter, the inputs declared are BOPP film and prepared glue. The process ... |
| Fenner India Ltd. Vs. Commissioner of Central Excise, Chennai-IV [Civil Miscellaneous Appeal No. 2001 of 2009 (High Court – Madras)] |
Credit allowed if input lost by fire during process
Fenner India Ltd. Vs. Commissioner of Central Excise, Chennai-IV [Civil Miscellaneous Appeal No. ... |
| M/s Rupa & Co. Ltd. v. Custom, Excise & Service Tax Appellate Tribunal, Chennai-6 in Civil Miscellaneous Appeal No.2350 of 2006 & M.P.No.1 of 2006 (High Court – Madras) |
M/s Rupa & Co. Ltd. v. Custom, Excise & Service Tax Appellate Tribunal, Chennai-6 [Civil Miscellaneous Appeal No.2350 of 2006 & M.P.No.1 o... |
| M/s ARS Steels & Alloy International Pvt. Ltd vs. State Tax Officer in W.P. Nos.2885, 2888, 2890,3930, 3936 and 3933 of 2020 & WMP Nos.3341, 3345, 3336, 4664, 4656 and 4661 of 2020 (High Court – Madras) |
M/s ARS Steels & Alloy International Pvt. Ltd vs. State Tax Officer [W.P. Nos.2885, 2888, 2890,3930, 3936 and 3933 of 2020 & WMP Nos.3341, 334... |
| M/s Asahi India Safely Glass Ltd. vs. Union of India in CIVIL APPEAL NO. 2381 OF 2005 (Supreme Court)] |
ITC credit shall be allowed in case of process loss/ Handling loss/ Input loss etc. due to natural circumstances
M/s Asahi India Safely Glass Ltd. ... |
| M/s Allied Engineers & Builders (P.) Ltd. v. Muthoot Finance Ltd. in W.P.(C) 3597/2020 (High Court – Delhi)] |
No right of assessee for seeking directions to GST Authorities to disclose as to whether tenant had taken credit of GST- Delhi High Court
M/s Allied ... |
| Philips India Ltd. v. CCE, Vadodara reported in 2010 (261) E.L.T. 482 (Tribunal. – Ahmedabad) |
In the matter of Philips India Ltd. v. CCE, Vadodara reported in 2010 (261) E.L.T. 482 (Tribunal. - Ahmedabad) held in case appellant claimed depreci... |
| Abhishek Synthetics v. CCE in Appeal No. E/209/2002 (High Court – Allahabad) |
If assessee wrongly take depreciation on credit portion but on later return revised on realizing mistake, assessee can avail credit - Allahabad High C... |
| Bajaj Auto Ltd. v. Central Excise & Custom, Aurangabad reported in 2010 (251) E.L.T. 237 (Tribunal – Mumbai) |
In the matter of Bajaj Auto Ltd. v. Central Excise & Custom, Aurangabad reported in 2010 (251) E.L.T. 237 (Tribunal - Mumbai) held that Credit can... |
| Commissioner of Central Excise & Custom, Surat-I v. Tirumala Fine Texturiser (P.) Ltd. reported in 2007 (217) E.L.T. 85 (Tri.-Ahmd.) |
In the matter of Commissioner of Central Excise & Custom, Surat-I v. Tirumala Fine Texturiser (P.) Ltd. reported in 2007 (217) E.L.T. 85 (Tri.-Ahm... |
| Challenger Computer Ltd. vs. Commissioner of Trade Taxes, Delhi in Appeal (C) No. 18421 of 2016 (Supreme Court) |
In the matter of Challenger Computer Ltd. vs. Commissioner of Trade Taxes, Delhi referred in Appeal (C) No. 18421 of 2016, the Supreme Court held t... |
| Arise India Ltd. v. CTT [WP(C) 2106 of 2015, dated 26-10-2017], the Delhi High Court |
In the matter of Arise India Ltd. v. CTT [WP(C) 2106 of 2015, dated 26-10-2017], the Delhi High Court - "It can be safely concluded in the present cas... |
| On Quest Merchandising India Pvt. Ltd. v. Government of NCT of Delhi in W.P.(C) 6093/2017 & CM No.25293/2017, W.P.(C) 4086/2013 & CM No.9620/2013, W.P.(C) 2106, 2383, 4904, 10708/2015, W.P.(C) 573, 4574, 4704, 4709, 4710, 4713/2016 & CM No.19649/2016 , W.P.(C) 4714, 4788/2016, W.P.(C) 6583, 11846/2016 & CM No.26973, 46676/2016, W.P.(C) 6804, 7388/2017 (High Court – Delhi) |
ITC cannot be denied to the purchasers for non payment of tax by the suppliers - Delhi High Court
On Quest Merchandising India Pvt. Ltd. v. Governmen... |
| M/s Kay Kay Industries vs. CCE, Jalandhar in CIVIL APPEAL No. 7031 of 2009 (SC) |
In the case of M/s Kay Kay Industries vs. CCE, Jalandhar [CIVIL APPEAL No. 7031 of 2009 (SC)], the assessee had taken Cenvat credit on basis of proper... |
| Bhuwalka Steel Industries vs. Commissioner of Central Excise [(2010) 24 STT 436 Chennai – CESTAT)(FB)] |
No credit of shortage receipt of input but shortage due to dryage in transit is allowable/ shortage of stock within tolerance limit - CESTAT Chennai
... |
| Mangalam Alloys Ltd. v. Commissioner of Central Excise Ahmedabad-III in R/TAX APPEAL NO. 1088 of 2018 With R/TAX APPEAL NO. 1089 of 2018(Gujarat) |
In the matter of Mangalam Alloys Ltd. v. Commissioner of Central Excise Ahmedabad-III [R/TAX APPEAL NO. 1088 of 2018 With R/TAX APPEAL NO. 1089 of 201... |
| Exide Industries Ltd. v. Commissioner of Central Goods and Service Tax, Raigad in Petition(s) for Special Leave to Appeal (C) No(s). 9229/2019 (Supreme Court) |
Input credit is not allowed where the good are not received - Supreme Court
The Supreme Court in this matter held that where the Excise Authorities a... |
| M/s Camphor Allied Products Ltd. [2015 (317) E.L.T. 30 ( High Court – Allahabad)] |
The High Court of Allahabad in this matter has held that amount available as credit is duty actually paid as indicated in removal/sales documents and ... |
| V.G. Steel Industry v. Commissioner of Central Excise in Central Excise Appeal No. 12 of 2011(O&M) (P & H) |
Buyer can avail credit even it is not payable or wrongly tax is charged on supply. However, no credit allowed if supplier pay duty on unconditionally ... |
| Tullow India Operation Ltd vs. Commissioner of Custom (Import), Mumbai in Appeal (civil) 5900 of 2004 WITH CIVIL APPEAL NO. 1882 OF 2004 AND CIVIL APPEAL NO. 854 OF 2005(Supreme Court) |
If it is not within power and control of importer and depends upon acts of other public functionaries, non-compliance of such condition cannot be held... |
| Drish Shoes Ltd vs. Commissioner of Central Excise, Chandigarh in C.E.A NO. 2 OF 2009 (Supreme Court) |
The Supreme Court in the matter held that a manufacturer who exported final products which were exempt from duty, could claim refund of CENVAT credit... |
| Sanchita Kundu & Anr. Vs. The Assistant Commissioner of State Tax, Bureau of Investigation, South Bengal & Ors. in W.P.A. No. 7231 of 2022 with W.P.A. 7232 of 2022 (High Court – Calcutta) |
Benefit of ITC not to be denied if transactions are genuine
Facts: The Petitioners preferred the present Writ Petition against the order dated 27th... |
| M/s D.Y. Beathel Vs. The State Tax Officer in W.P.(MD)Nos.2127, 2117, 2121, 2152, 2159, 2160, 2168, 2177, 2500, 2530, 2532, 2534, 2538, 2539, 2540, 2503 & 2504 of 2021 and W.M.P(MD)Nos.1791, 1781, 1784, 1805, 1807, 1801, 1814, 1816, 2076, 2078, 2080, 2092, 2093, 2094, 2096, 2098 & 2099 of 2021 (High Court – Madras) |
Recipient of goods cannot be questioned in case the supplier does any default in the payment of tax to the government.
Facts: The Petitioner are deal... |
| M/s B. M. Industries in ADVANCE RULING NO. HAR/HAAR/2018-19/02 (AAR – GST – Haryana) |
Unutilized ITC balance of a firm is transferrable to a Private company, in case of merger of a firm with private company.
Facts: In this matter, the ... |
| I-Tech Plast India in ADVANCE RULING NO. GUJ/GAAR/R/10/2021 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/50) (A.A.R. – GST – Gujarat) |
Input Tax Credit cannot be claimed on debit notes issued in Financial year 2020-21 pertaining to the transactions made in Financial year 2018-19.
Fac... |
| MRF LTD. in A.R. Appeal No. 3 /2019/AAAR (A.A.A.R- Tamil Nadu) |
ITC can be admissible of the full GST charged on the undiscounted supply invoices of goods/ services by their suppliers, however proportionate reversa... |
| Senco Gold Ltd. in Order No. 02/WBAAR /2019-20 (A.A.R. – GST – West Bengal) |
Input tax credit shall be admissible where consideration to the supplier has been made by way of book adjustment.
Facts: The Applicant was engaged in... |
| Sanghvi Movers Ltd. in A.R.Appeal No. 6 /2019 /AAAR, Order-in-Appeal No. AAAR/08/2019(AR) (App. A.A.R. – GST – Tamil Nadu) |
Branch office is entitled to avail full input tax credit where payments to Head office are made by netted off against receivables.
Facts: The Appella... |
