International Tax Ruling
CESTAT Kolkata sets-aside disallowance of CENVAT credit on ‘sales commission’ on finding that sales commission has a direct nexus with the sales of product, which in turn is related t
...View More SC in a significant decision for industries engaged in the manufacture of earth-moving equipment facing long drawn litigation on levy of excise duty on packaging and labelling of spare parts of earth
...View More SC refuses to interfere with the division bench judgment of Bombay HC disallowing Revenue to proceed with SCNs kept in the call-book for 7-11 years without adjudication; Attributing the
...View More Madras HC quashes order rejecting duty drawback claim on the ground that Assessee has not satisfactorily established the reasons for delay in filing claim, cites them to be “crypt
...View More SC in appeal assailing twin substantive issues concerning vires of section 9D of Central Excise and Salt Act, 1994 (Excise Act) which applies to the proceedings under the Act before a
...View More CESTAT Mumbai sets-aside the demand of Rs. 135 cr (approx) alongwith interest and equivalent penalty raised against ICICI Lombard General Insurance (assessee) on account of denial of CENVAT credi
...View More Delhi HC concurs with Tribunal, holds that filing of an appeal against the Order-in-Original (OIO) while at the same time paying the duty on enhanced value, would amount to paying the same &
...View More CESTAT, New Delhi grants immunity under the Voluntary Compliance Encouragement Scheme, 2013 (VCES), on finding no substantial mis-declaration in assessee's declaration; Sets aside service tax imposed
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CESTAT, Ahmedabad rules that activity of producing excisable goods on behalf of Principal Manufacturer [Gharda Chemicals (GCL)] under an agreement in own plant, amounts to manufacture
...View More CESTAT Ahmedabad holds that the amount collected by the dealer of electronic and telecom equipment, from their customers against as “activation charges” of equipment/ software features are
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