International Tax Ruling
Orissa HC disposes tax revision application in favor of the Assessee by striking down Revenue’s re-assessment u/s 43(1) of the Orissa Value Added Tax Act, 2005 (OVAT-Act), as it stood prior to 2
...View More Delhi HC allows a batch of 47 writ petitions involving delay in adjudication by observing that the term “where it is possible to do so” used in these statutes to conclude proceedings withi
...View More Orissa HC allows writ petition of Dalmia Cements, holds that there is no requirement to pay Social Welfare Surcharge (SWS) calculated on customs duty exempted under MEIS scrip; HC explains that o
...View More Andhra Pradesh HC sets aside order disallowing transition of CENVAT credit on finding that order seeking to disallow CENVAT credit without going into “whether the petitioner was eligible for gra
...View More CESTAT Mumbai allows twin appeals filed by Citizen Credit Co-op Bank (Assessee) permitting CENVAT Credit availment of service tax paid on deposit insurance to ‘Deposit Insurance and Credit Guara
...View More CESTAT Kolkata holds that the extended period of limitation is not invokable to raise service tax based on the discrepancy between the ST-3 return and the balance sheet, Profit & Loss Account and
...View More CESTAT Ahmedabad in favour of Reliance Industries Ltd (assessee), holds that after the “final assessment order which is undisturbed attained finality and refund has arisen out of such orde
...View More CESTAT Chennai in a batch of appeals sets aside rejection of refund claim on activity of sterilization on finding that the interpretation adopted by Revenue by taking into account ‘pre or post e
...View More CESTAT Kolkata quashes the charge of clandestine clearance and suppression against a manufacturer (of Cable Filling Compound) availing credit on the return of goods/input returned for deficiency, afte
...View More CESTAT Kolkata upholds the classification of Personnel Carrier Mining Service Vehicle under CTH 84295100 and of Dump Truck (Underground mining) under CTH 84295900; Dismisses differential duty demand @
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