International Tax Ruling
CESTAT Delhi denies CENVAT credit on capital goods/input services used in setting up the distillery unit which forms part of the same factory (of assessee, availing area-based exemption vide Notificat
...View More Gujarat HC finds the importer (assessee) of capital goods under the EPCG Scheme “entitled to be refunded the respective amounts of IGST” which was recovered as condition for allowing exemp
...View More Madras HC quashes order levying penalty on observing that condition of best judgment assessment has not been considered by the Department before passing the impugned order inter-alia levying penalty w
...View More CESTAT, Kolkata holds that the activity of mere packing of rechargeable batteries along with battery chargers and labelling the same as “Eveready Recharge/Ultima” and “Uniross/Power
...View More CESTAT Delhi upholds levy of customs duty on re-import of goods into Domestic Tariffi Area (DTA) unit of Lupin Ltd. (assessee) without any manufacturing activity undertaken in Special Economic Zone (S
...View More Allahabad HC rules that “claim for non-taxability cannot be accepted” once the dealer failed to establish the purchases and the physical movement of goods; Holding that
...View More SC allows appeal filed by Zydus Lifescience (medicament/drugs manufacturer, formerly known as Cadila Healthcare Ltd.) against HC order on claim of Input Tax Credit (ITC) on commission
...View More CESTAT Kolkata dismisses denial of refund claim by Revenue citing assessee’s failure to file appeal pursuant to re-assessment of Shipping Bills (SBS) raising demand
...View More CESTAT Delhi confirms demand of service tax under ‘Commercial Training or Coaching’ on assessee with regard to imparting of education in the field of Postgraduate Courses in
...View More Madras HC considers the declaration of assessee in its ST-3 returns filed after initiation of investigation and audit but before the cut-off date of June 30, 2019 as ‘quantification’ of ta
...View More
 (1).PNG)
