International Tax Ruling
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
...View More Delhi HC raps Principal Commissioner for wrong interpretation of this Court’s finding in Khandwala Enterprise that gold coins imported from South Korea are not classifiable under CTH 7114 1910 a
...View More CESTAT Ahmedabad determines that providing buses for transportation of students, facilities and staff of an educational institution is not taxable under the category of rent-a cab service; Notes that,
...View More CESTAT Allahabad allows interest for 55 days as per section 11BB of the Central Excise Act (CEA) and rejects appeal of assessee for want of ‘merit’ opining that “issued involved in t
...View More CESTAT Delhi quashes IGST demand on re-import of goods exported earlier for participation in exhibition or on consignment basis, also sets aside penalty; Rules that since the goods exported out of Ind
...View More CESTAT Delhi, in a case where Revenue disputes the CENVAT credit availed by the assessee-manufacturer based on a recorded statement of second stage dealer, outlines a step-by-step inquiry process to a
...View More CESTAT Mumbai sets-aside order imposing service tax on Assessee (Thyssenkrupp System Engineering India) as an intermediary, cites absence of necessary pre-requisites of facilitating actual supply of g
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