Updates – GS-Associates

Updates

Notification no. 56/2023 – CT extends time limit for adjudication under section 73 is ultra vires to Section 168A of the CGST Act.

The settled refund claim remains unaffected by the Supreme Court ruling that overrules a prior judgement.

An assessee is eligible for refund of amount paid during investigation as deposit.

Excise duty leviability on intermediate product which is not marketable

Input tax credit cannot be denied under section 16(4) in terms of Notification No. 09.2023-CT dated 31.03.2023 and the Notification No. 56/2023-CT dated 28.12.2023

Activities “Ex-works” and “Handling charges” in relation to export of goods are liable to service tax as the said service is performed in India

Appeal related to value of service cannot be appealed to the Hon’ble High court under section 35G of the Central Excise Act

Appellant is eligible for interest on refund of deposit from the date of deposit