relied on the
following decisions :
[i] In case of Jayam & Company v. Assistant Commissioner &
Anr. , reported in [2016] 15 SCC 125 in which ... Page 15 of 62
C/SCA/4252/2018 JUDGMENT
(b) Concession of ITC is available on certain
conditions mentioned in this section
carried forward ITC. The appellant is
entitled to claim said ITC for next tax period. As stated above, the
appellant ... liable to pay interest on tax demand as the ITC
was first required to adjust against the current year liability
relied on the
following decisions :
[i] In case of Jayam & Company v. Assistant Commissioner &
Anr. , reported in [2016] 15 SCC 125 in which ... Page 15 of 62
C/SCA/4252/2018 JUDGMENT
(b) Concession of ITC is available on certain
conditions mentioned in this section
director of the company. The
petitioner-company was receiving paper board from M/s. ITC Limited
and cigarette shells were produced ... goods. The appellant herein, as noted above, was manufacturing
cigarette shells for I.T.C. There was a dispute with regard to
classification. Petitioner desired
11694 of 2010, the award
of the Industrial Tribunal in Reference (ITC) No. 29 of 2009
dated 18.5.2010 was under challenge ... period from 01.07.1993 to 01.05.1995. In both
these References i.e. Reference (ITC) Nos. 33 and 29 of 2009,
the BSNL had contested
missed to enter the amount in Column
Cenvat Credit admissible as ITC and as a
result Cenvat Credit is not carried over.
Moreover ... forward 5(a), 5(b), 5(c) in
Cenvat Credit admissible as ITC. Later we
have lodged a complaint to GST Helpline
educational qualifications as sufficient
for appointment of vocational instructors
in ITI/ITC for different trades. According
to the petitioners, therefore, the State
Page ... 2014 JUDGMENT
Accordingly, instructions with above
qualification should be appointed in
ITIs/ITCs and same would be strictly
followed for grant of affiliation
charges
from total receipts. Thus in view of above mentioned GVAT
Rules, ITC availed on value of goods held in opening stock
shall ... 3368/2016 ORDER
mentioned anything for not reversing ITC. This resulted into
short levy of tax of Rs. 43,52,659/- including interest
minor son and HUF
Rent Deposit for ITC 1,20,000/=
[received during the year]
LIC Money Bank [Received 7,00,000/=
during
raising industrial dispute. The
petitioner, thereupon, raised industrial dispute as
ITC No.3 of 1991. Such reference was dismissed by the
Industrial Tribunal