Indirect Tax Weekly Digest | 29 August 2023

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

• Patna High Court - Input Tax Credit is ineligible to the recipient if the supplier fails to pay tax to the Government.
• Andhra Pradesh High Court – Goods cannot be detained if no proceedings have been initiated against the owner of such goods.
• CESTAT Kolkata - CENVAT Credit is permissible on input services used for setting up of factory, even if the words setting up of factory are excluded from the definition of input services w.e.f. 01 April 2011.

We hope you find it useful and an interesting read.