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Indirect Tax Weekly Digest | 20 February 2019

20 February 2019

Read more about Foreign Trade Policies, Indirect Tax Legislative and Judicial updates in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:  

  • High Court of Gujarat - Meaning of "Transmission and distribution of electricity" does not change either for service tax regime or for GST regime
  • CESTAT, Ahmedabad - Inclusion of the scrap cost and CENVAT credit of the raw material received Free of Cost (“FOC”), in the assessable value for levy of excise duty
  • CESTAT, Ahmedabad - Malafide intent cannot be alleged in case of revenue neutrality
  • CESTAT, Mumbai - Air Travel Agent Services, Banking & Financial Services, Business Auxiliary Services and General Insurance Services procured by a service provider has direct nexus with output services
  • CESTAT, Delhi - Construction services availed for building staff quarters prior to 2012 eligible for CNEVAT credit

We hope you find it useful and an interesting read.