High Court Rulings
CENVAT credit available on input services utilized outside factory of production; Rule 3(1) must be read with broad and comprehensive meaning of ‘input service’ under Rule 2(l); Use of wor
...View More HC allows Cenvat Credit to ONGC on input services used to obtain crude oil at Mumbai Offshore and which is utilised in manufacture of dutiable goods at Uran plant; Use of words “directly or indi
...View More HC rejects Revenue's service tax appeal against CESTAT order in Bharti Airtel Ltd; “Nature of CESTAT's order” determines maintainability of appeal before HC; Even though ap
...View More CESTAT not bound to consider grounds of appeal that are not addressed in written submissions or during oral arguments; Pressing on grounds of challenge before Tribunal is a matter of exercise of profe
...View More Upholds CESTAT's admission of appeal against Chief Commissioner's order for compounding offence; Rejects Revenue's claim that order compounding offence is merely an 'administrative orde
...View More Larsen & Toubro ruling on CBEC Circular 1/2013 binding on all Commissioners of Central Excise, Service Tax and Customs; Directs authorities within Maharashtra to issue directions to ensure L&T
...View More Customs Authorities can't take penal action against 100% EOU for non-fulfilment of export obligations before expiry of extended period of Letter of Permission (LoP) issued by Developmen
...View More Filing declaration of input services "actually required", before exporting services, impossible in BPO/Call Center business; Requirements prescribed in Notification No.12/2005 of filing declaration be
...View More Karnataka HC stays recovery of demand following CBEC's January 2013 circular until disposal of stay application by CESTAT; ITC Limited challenged validity of the circular citing it as b
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