International Tax Ruling
CESTAT, Ahmedabad holds that the provisions of Section 11B of the Central Excise Act would not govern the grant of refund claims arising on account of finalization of provisional assessment under Rule
...View More SC allows appeal by Appellant, AO, challenging adverse observations and remarks/directions issued in relation to his acts and omissions while functioning as Deputy Commissioner, Commercial Tax, passin
...View More Madras HC dismisses Revenue’s action based on amendment brought into Section 19 (2)(v) of TNVAT Act restricting quantum of ITC (allowed in excess of 3% of tax) to manufacturers, when the goods p
...View More Meghalaya HC (Division Bench) upholds order of CESTAT which found the assessee liable to penalty u/s 11AC of Central Excise Act for incorrect valuation of final products cleared to related parties; No
...View More CESTAT Kolkata, on remand by Meghalaya HC, reverses its earlier order to restore the penalty imposed by the original order on the assessee for incorrectly valuing its final products cleared to r
...View More CESTAT, New Delhi rules that collection of ‘User Fee’/‘Toll’ on National Highways by Assessee cannot be categorised as an activity of providing ‘Business Auxillary servic
...View More CESTAT Ahmedabad allows credit to Reliance Industries on Erection, Commission, Installation Services (ECIS) and Works Contract Service (WCS) availed from various contractors/service providers for mode
...View More Jharkhand HC quashes Order rejecting Assessee’s refund claim, holds that in the light of Section 39 of the JVAT Act, the limitation period having expired, assessment would be impermissible in re
...View More Calcutta HC rules that show cause notice (SCN) which is “an exact replica” of SCN issued for earlier period except for period and amount proposed to be demanded as Excise duty is
...View More Gujarat HC (Division Bench) quashes the order of Sales Tax Authority by virtue of which assessee’s land was attached to recover VAT dues (of Company who originally owned the land and availed fin
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