- SC quashes CESTAT ruling adding value of bought-out essential items to Boiler’s assessable value; Allows Assessee’s appeal
- SC : 'Bought-out’ parts not includible in assessable value of manufactured goods; Rejects reliance on 'utility test'
- SC : Copy of SC-judgment upholding demand drop on land-trading, absent ‘specific consideration’ & principal-agent nexus
- CESTAT : Royalty/License fees on imported components by contract-manufacturers taxable; Holds Xiaomi-India liable as ‘beneficial owner’
- HC : Quashes revival of VAT Assessment against Indian Oil- Adani JV citing statutory procedural infractions
CESTAT Rulings
No service tax on 'foreign university courses' if recognized degree also offered
Service tax not applicable on unrecognized clinical medicines courses offered by Institute of Clinical Research (India) in collaboration with foreign university, since Institute also provided degree c...View MoreService tax on ATM certification services attracted even before specific amendment
ATM software and security certification services rendered before May 1, 2006 attract service tax under “Technical Inspection and Certification Services”; Rejects assessee's plea that servi...View MoreRejects CENVAT credit distribution from HO without "Input Service Distributor" registration
CENVAT Credit inadmissible if distributed by registered office to manufacturing unit, without obtaining Input Service Distributor ('ISD') registration or without issuing invoices as per statutory prov...View MoreManufacturer to pay interest on CENVAT Credit wrongly taken despite non-utilization
Dr. Reddy's Laboratories (manufacturer) liable to pay interest on CENVAT Credit wrongly taken despite its subsequent reversal; Under Rule 14 of CENVAT Credit Rules, 2004, interest payable on credit "w...View MoreAllows service tax credit on rent-a-cab and air travel agents services
CENVAT credit for input service tax paid on rent-a-cab and air travel agents' services allowed; Input services are used in relation to the manufacture of the final product; &n...View More- « first
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