Indirect Tax Digest | 12 April 2024

Bombay High Court - Payments made under coercion is purely a disputed question of fact which cannot be gone into and appreciated in the proceedings under Article 226 of the Constitution of India.

Bombay High Court -  SCN issued to the Taxation Manager under Section 73 of the CGST Act for the employers wrong availment of an input tax credit is bad and illegal in as much as it seeks to impose a penalty under Section 122(1A) read with Section 137 of the CGST Act.

CESTAT, Mumbai - CENVAT credit of Service tax paid on insurance premiums for the employees and their family members is covered under the purview of the definition of ‘input service’ (prior to 1 April 2011).

CESTAT, Kolkata - The service recipient of a service cannot claim a Service tax refund by reclassifying the service as ‘construction of complex’ as against ‘renting of immovable property’ as claimed by the service provider.