International Tax Ruling
CESTAT, Chennai holds that Air Conditioner-Outdoor units and Air Conditioner-Indoor units imported by Assessee are classifiable under CTH 84159000 as “Parts of Air-Conditioners” and thus e
...View More SC dismisses assessee's SLP against Delhi HC judgment that affirmed CESTAT ruling confirming levy of service tax against assessee under the category of ‘advertising agency services’ on the
...View More Delhi HC dismisses assessee's appeal, concurs with CESTAT's ruling that highlighted that the scope of service tax under the heading 'advertising agency service' not only extends to the person involved
...View More CESTAT Kolkata holds assessee not liable to service tax under the category of ‘Cargo Handling Service' on finding that ‘service recipient’/ Tata Steel Ltd. is already paying service
...View More CESTAT, Ahmedabad holds that Patanjali Foods (Assessee) is not required to pay 5% increase in duty as on date of clearance, is eligible for re-assessment of bills of entry basis un-amendment Notificat
...View More CESTAT Delhi rules on leviability of Clean Energy Cess (CEC) on stock of coal held by assessee, a wholly owned subsidiary of Coal India Ltd. and quashes recovery of CEC on finding that actual levy inc
...View More CESTAT Kolkata allows Steel Authority of India (SAIL/assessee) to avail CENVAT Credit on ‘structured steel plates’ used for fabrication of capital goods (mills, conveyors, belts, pipelines
...View More CESTAT Mumbai exempts import of ‘escalators with accessories’ by Delhi Metro Rail Corporation (DMRC) intended for specific use and sets-aside denial of benefit on account of non-existence
...View More Bombay HC dismisses Revenue’s appeal, upholds the ruling of Maharashtra Sales Tax Tribunal that supplying ‘cranes’ on a hire basis on work order of the client, is not ‘sale&rsq
...View More CESTAT Chennai (Larger Bench) in deciding whether a refund order passed u/s 142 (3) of the CGST Act would be appealable before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), answers
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