International Tax Ruling
Madras HC (Division Bench) disposes Revenue’s writ appeal against Single Judge’s remand directions in matter relating to availability of refund of CENVAT credit towards service tax paid in
...View More CESTAT, Hyderabad rules that Hindustan Petroleum Corporation (assessee) is entitled to remission of transit losses of petroleum products in terms of Circular dated October 19, 1981 which clarifies tha
...View More CESTAT, New Delhi observes that the assessee and the buyers are inter-connected undertakings and, therefore, are related persons in terms of sub-Clause (i) of Section 4(3)(b) of Central Excise Act and
...View More CESTAT, New Delhi rules that mere mention in balance sheets about the buyer to be ‘Associated or Joint Ventures’ will not be sufficient to prove that buyers are ‘related persons&rsqu
...View More CESTAT Kolkata rules that Paper Cess is not to be included in the calculation of Education Cess (EC) and Secondary and Higher Education Cess (SHEC), discards Revenue argument that EC is levied on the
...View More P&H HC disposes writ challenging Revenue's unreasonable delay of more than 10 years in adjudication of CENVAT Credit refund applications, with a direction to process the same within a period of 3
...View More Madras HC sets-aside Assessment Orders (AOs) modifying the turnover to include value of free-of-cost (FoC) components received by Assessee from Daimler India Commercial Vehicles Pvt. Ltd. in the price
...View More Bombay HC (Division Bench) directs Department to pay interest to assessee for granting refund on expiry of 3 months from receipt of application for refund as per Section 11BB of Central Excise Act, 19
...View More Bombay HC (Nagpur) holds that transportation of employees by a manufacturer from their designated pick up points to their workplace, by Bus “could be said to be a part of manufacturing activity&
...View More Expressing complete agreement with Bombay HC (Nagpur Bench) decision, SC (Division Bench) observes that, “Providing transportation service to the employees cannot be said to be “input serv
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