International Tax Ruling
CESTAT Mumbai upholds order-in-appeal truncating assessee’s eligibility to claim refund of service tax paid on ‘export of service’ to overseas clients, based on finding that, non-com
...View More CESTAT Mumbai sets-aside demand of 5% or 6% on sale value of exempted waste/by-products generated during sugar/molasse manufacture (Press mud & Boiler Ash) as per amended Rule 6(3)
...View More CESTAT New Delhi holds that freight cost separately charged in the invoices are not includible in assessable value of liquid carbon dioxide (CO2) sold at the time of clearance from factory, relies hea
...View More CESTAT, Mumbai sets-aside order holding service provider (assessee) ineligible for credit on capital goods i.e. tippers where assessee sought registration on Oct 3, 2008 under mining service (made tax
...View More CESTAT Delhi upon noticing that matter pertains to “town seizure”, sets-aside confiscation and penalty imposed alleging smuggling in contravention of the various restrictions/prohibitions
...View More The three bench of SC rules that HC, in its writ jurisdiction, can determine the question of law arising out of power/jurisdiction of state government to levy duty under Bihar Electricity Act on the s
...View More Delhi HC sets aside orders by Settlement Commission adjudicating duty liability despite clear observation that assessee did not made full and true disclosure; HC expresses that “Unless the twin
...View More CESTAT, New Delhi upholds duty liability and consequent penalty against an importer invoking extended period of limitation where fake/forged licences/scrips were used to clear goods, remarks, "fraud v
...View More CESTAT Delhi allows refund of interest component of pre-deposit which was not deducted till stages of SVLDRS Form No. 2 and SVLDRS Form No. 3; Adjudicating Authority rejected the refund claim on the g
...View More Bombay HC in writ petition by importer claiming benefit under Merchandise Export from India Scheme (MEIS) Scrips issued under Notification No.24/2015-Customs dated April 08, 2015 disapproves recovery
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