International Tax Ruling
SC(Larger bench) holds that ‘Fragrant Mat’are classifiable under Sub-Heading 3307.41 and not under 3307.49 of the Central Excise Tariff Act, 1985; Rules that plastic body, a part of Electr
...View More SC (Larger Bench ) rules that Duty Entitlement Passbook (DEPB) replacing REP licences, qualifies as ‘goods’ within the meaning of the Sales Tax laws of Delhi, Kerala and Mumbai and its sal
...View More SC holds that intellectual property contained in floppies, disks or CDROMs would be ’goods’ within the meaning of Andhra Pradesh General Sales Tax Act, 1957; Explains that Software program
...View More SC ( Larger Bench) holds that transfer of an Import Licence called R.E.P Licence/Exim Scrip by the holder thereof to another person constitutes a sale of goods for the purposes of the Sales Tax enactm
...View More CESTAT Ahmedabad rules that construction services used for modernization of existing Effluent Treatment Plant (ETP) is eligible to CENVAT credit; Assessee claimed credit on construction services recei
...View More SC (Larger Bench) agrees with conclusion reached by Bombay HC that EOU “is not entitled to claim refund of TED on its own”, however, adds a caveat that “EOU may avail of the entitlem
...View More Karnataka HC dismisses a batch of writ petitions filed by manufacturers of Tobacco and Tobacco products seeking setting aside of Notification No. 3/2019- dated July 06, 2019 whereby central excise dut
...View More CESTAT Mumbai rules that entitlement of 'oil exploration and production contractors' towards ‘Cost Petroleum’ and ‘Profit Petroleum’ under ‘Production Sharing Contract&rs
...View More Orissa HC (Cuttack) finds “no justification in singling out cement manufacturing units for denial of the SGST reimbursement”, when Revenue itself granted eligibility certificate (as a thru
...View More CESTAT Chandigarh sets-aside the refund rejection order w.r.t. tax paid on advances received in respect of cancelled purchase orders (POs) held by Revenue as time-barred in terms of Section 11B of Cen
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