Judgements by Bimal Jain

The CESTAT, Chandigarh in the case of M/s. Pearls Buildwell Infrastructure Limited v. Commissioner of Central Excise & Service Tax, Chandigarh - I [Service Tax Appeal No. 1196 of 2011 dated September 19, 2023] set aside the demand confirmed by the Co

The Hon'ble Delhi High Court in BOKS Business Services Pvt Ltd vs Commissioner of Central Goods and Services Tax Delhi South and Anr.[W.P.(C) 1255/2023 dated August 22, 2023]held that even when aassessee  is referred to as an agent in the agreement,

The Hon'ble Kerala High Court in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network, Union of India [WP(C) No.24904 of 2023 dated September 14, 2023] held that, if an assessee fails to file the returns for a cont

The AAR, Gujarat, in the case of M/s Bayer Vapi Private Limited [Ruling No. GUJ/GAAR/R/2023/29 dated August 24, 2023] ruled that the transferee acquiring the rights of the lease for construction of the immovable property is not entitled to take Input

The CESTAT, Ahmedabad in M/s.General Motors India P Ltd. [Excise Appeal No. 11124 of 2015-DB dated September 13, 2023] held that, input tax paid for construction service used in relation to modernization, renovation of the existing factory is availab

The Hon'ble Delhi High Court in the case of M/s. Rahul Kumar Jain and Co. v. Union Of India &Anr. [W.P. No. 11963 of 2023 dated September 12, 2023] observed that the Revenue Department cannot cancel the GST Registration of an assessee where specific

The CESTAT, Ahmedabad in Paresh H Thakkar v. Commissioner of Central Excise & ST [Service Tax Appeal No. 11865 of 2015-DB dated September 12, 2023] set aside the order passed the Adjudicating Authority on the ground that assessee provides works contr

The CESTAT, Ahmedabad in Lyka Labs Limited v. C.C.E. & S.T.-SURAT-II [Excise Appeal No. 10218 of 2013 dated September 12, 2023] set aside the order passed by the Adjudicating Authority and held that, addition of non-active ingredients such as preserv

The AAR, Gujarat, in M/s. EimcoElecon India Ltd. [Advance Ruling No. Guj/Gaar/R/2023/28 dated August 24,2023] ruled that, assessee will not get Input Tax Credit ("ITC") of GST on canteen facility provided to contract worker because contract worker ar

The CESTAT, Chandigarh in Tower Vision India Private Limited v. Commissioner of Service Tax-Delhi [Service Tax Appeal No. 55227 of 2013 dated September 06, 2023] set aside the demand order passed by the Adjudicating Authority and held that, Cenvat cr