Articles by Manish K.Gandhi

Tax Interest Rate Changes: What Applies?

Posted by Manish K.Gandhi 13 November 2021 4867 Views

Confused about tax interest rates changing before payment? Discover which rate applies and understand the legal grey area. Get clarity now!

Ambiguities appears in CGST Rules

Posted by Manish K.Gandhi 01 July 2018 6679 Views

This is my humble attempt to recognize the ambiguities appears at prima facie reading CGST Rules (up to 15.11.2017) and experienced some difficulties in underst...

Ambiguities appears in CGST Act & IGST Act

Posted by Manish K.Gandhi 19 May 2018 5237 Views

This is my humble attempt to recognize the ambiguities appears at prima facie while reading CGST Act & IGST Act and experienced some difficulties in underst

Budgetary changes reg. Service Tax and Cenvat Credit provisions summarized

Posted by Manish K.Gandhi 05 July 2016 10981 Views

This is my humble attempt to summarize budgetary changes reg. Service Tax and Cenvat Credit provisions in nut-shell and also in common language and may be chances in error somewhere during preparation so it is advised to refer relevant authority in A

Confusion for Cenvat Credit on Swachha Bharat Cess

Posted by Manish K.Gandhi 12 December 2015 12462 Views

After implementation Swachha Bharat Cess ( hereinafter referred as SBC for the sake of brevity), there is confusion in the trade, industry, service provider and also in the consultants whether Cenvat

Cenvat Credit of Input Services up to Place of Removal

Posted by Manish K.Gandhi 17 August 2015 19409 Views

Cenvat Credit of Input Services up to Place of Removal: Whether Circular dated 20.10.2014 and 28.02.2015 ultra vires provisions of Cenvat Credit Rules� 2004? CBEC vide Circular No. 988/12/2014-CX dated 20.10.2014 intimated insertion of definiti

Cenvat Credit on services received for Wind Mill, beyond factory gate-Confusion aggrieved

Posted by Manish K.Gandhi 14 July 2015 18439 Views

There is old litigation between assessees and department whether Cenvat Credit of service paid on various services received viz. installation/repairing & M