International Tax Ruling
SC dismisses Revenue’s appeal against CESTAT order quashing service-tax levy on deployment of ‘drilling unit (rig) under separate charter agreement at the request of client by charterer;&n
...View More CESTAT Delhi rules on ‘relevant date’ for allowing refund of service tax paid under reverse charge mechanism (RCM) and clarifies certain aspects viz. (i) relevant date for reckoning 1 year
...View More Delhi HC sets-aside order denying refund of CENVAT Credit, holds that finalized self-assessment cannot be opened while adjudicating refund proceedings, heavily relies upon SC judgement in ITC Ltd.; Ho
...View More Gujarat HC holds that Revenue’s appeal pertaining to determination of rate of service tax or value of services for the purpose of assessment, is not maintainable, inasmuch as it lies to the Supr
...View More In an important judgment, a three judges bench of SC interprets ITC related sections of UP VAT Act, holds that full ITC is allowable on purchase of rice bran under relevant provisions of the
...View More Bombay HC upholds CESTAT order allowing availment of CENVAT Credit on insurance premium paid to Deposit Insurance and Credit Guarantee Corporation (DICGC), absent substantial questions of law, dismiss
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Delhi HC in appeal by Revenue against grant of refund, particularly on the aspects relating to limitation as well as unjust enrichment, opines that “issues which stand conclusively sett
...View More CESTAT Ahmedabad holds that “In the absence of the specification of the exact sub-clause under which the demand was raised the said demand cannot be sustained” ; Thus, emphasizing on the i
...View More Gujarat HC rules in favour of Revenue, finds no error in the order passed by Authority under the Vera Samadhan Yojna, 2019 (Amnesty Scheme) allowing application under the Amnesty Scheme in part (restr
...View More Bombay HC clears the doubt regarding affixing of BIS standard mark, states that as per Regulation 6 of the BIS (Conformity Assessment) Regulations, 2018 “it is clearly permissible to have a
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