International Tax Ruling
Madras HC (Division Bench) affirms the order passed by Tamil Nadu Sales Tax Appellate Tribunal (Tribunal) denying concessional rate @3% on purchase of ‘Tin Containers’ used as packing mate
...View More Madras HC remands matter finding “no merit” in demanding a sum from Petitioner/Declarant under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS Scheme] without considerat
...View More CESTAT Ahmedabad allows refund claim of assessee operating both as Special Economic Zone (SEZ) and Domestic Tariff Area (DTA) Unit, with distinct operations having separate books of account; Refe
...View More CESTAT Ahmedabad rules that CENVAT credit availed on the strength of Xerox copies of purchase invoices (instead of original copies) cannot be denied; Noting that, there is no dispute regarding t
...View More CESTAT Ahmedabad upholds imposition of penalty Rule 26 of Central Excise Rules, 2002 noticing that assessee was actively involved in facilitating to pass on the wrong CENVAT credit by issuing invoices
...View More CESTAT Mumbai rules that mere short payment of duty by the assessee is not sufficient to invoke the extended period of limitation, more so when assessee has been periodically filing ER-1 returns etc.
...View More CESTAT Delhi condones clerical mistake made during filing of Bill of entries (BoE) by mentioning ‘Apatite (GR) Calcium Phosphate’ in place of ‘Calcium phosphate’ where assessee
...View More Calcutta HC (Division Bench) affirms CEGAT order holding that where assessee opted for requisite clearance of copper waste and scrap under Rule 57 F(2) of Excise Rules produced during manufacturing of
...View More MP HC denies the claim for interest on delayed refund u/s 11BB of Central Excise Act, 1944 despite the refund having been made beyond the period of 3 months from the date of filing of application
...View More CESTAT, Mumbai holds that "denial of refund on the presumption of ab initio ineligibility will not stand and refund procedure cannot be claimed to be a substitute for recovery" and "is without authori
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