International Tax Ruling
Bombay HC holds as unjustified, restriction imposed vide clause 2 of Notification No. 20/2023 [which amended export policy of Non-Basmati Rice against ITC (HS) code 1006 30 90, from &l
...View More Rajasthan HC rules that Crane Services provided by the Assessee to Transport Department do not constitute sale as provided u/s 2(35)(iv) of Rajasthan VAT Act and is a contract of service hence, the or
...View More CESTAT Mumbai rejects Customs Department re-classification of imported ‘‘Howaru probiotic culture’ under tariff item 2106 9099 as ‘food preparation’, upholds the assessee
...View More CESTAT Chandigarh, in a reference to a Third member, allows refund of excise duty paid by assessee (availing area-based exemption) on outward freight charges for transportation of goods from their fac
...View More CESTAT Delhi sets aside demand on availment of CENVAT credit on services of repair and maintenance of vehicle while ruling on the Department’s allegation of non-disclosure of the information tha
...View More CESTAT Delhi upholds Commissioner’s stance that there is no provision in CENVAT Credit Rules, 2004 (CCR) or Central Excise Act, 1944, to allow cash refund of Cesses (Education Cess and Higher Se
...View More CESTAT, Ahmedabad sets-aside entire demand based on allegation of distribution of credit by Head Office (HO) as Input Service Distributor (ISD) to assessee’s single unit [at Athal (Silvassa)] an
...View More Gujarat HC critiques show cause notice (SCN) issued making assessee liable to payment of service tax on the basis of the information retrieved from the Income Tax Department in Form 26AS (TDS) “
...View More Allahabad HC outlines scope of Court’s power to review, remarks “review jurisdiction is a solemn duty bestowed upon the High Courts to rectify errors that may have crept into their judgmen
...View More Gujarat HC directs refund of Service Tax already paid by Torrent Power Ltd. (Assessee) pursuant to Notification 15/2017 Service Tax (holding importers liable to service tax on ocean freight) declared
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