Articles by Manish K.Gandhi

Applicability of Rate of Interest where interest rates have changed before tax/duty payment

Posted by Manish K.Gandhi 09 November 2021 4857 Views

Taxpayers have to pay tax on or before the prescribed due date and if tax is being paid after the due date, interest at the rates prescribed under the erstwhile Act shall be levied.

Ambiguities appears in CGST Rules

Posted by Manish K.Gandhi 02 January 2018 6659 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 20 November 2017 5220 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 12 March 2016 10966 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 12446 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 19393 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 18428 Views

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