International Tax Ruling
CESTAT Ahmedabad holds that where assessee has only one manufacturing unit and revenue has not produced any evidence otherwise, there is no need of ISD Registration for a marketing office from which a
...View More CESTAT Chandigarh holds the show cause notice issued in remand proceedings for absolute confiscation as barred by limitation as per section 110 (2) of Customs Act, allows provisional release of goods
...View More CESTAT Ahmedabad allows refund of CENVAT Credit reversed under protest due to audit objection, holds that, said payment cannot be said to have attained finality in terms of 11A (2) of Central Excise A
...View More CESTAT Mumbai rules that denying refund of tax paid on rentals “is incorrect in law in the absence of recovery of credit for ineligibility”, consequently, allows refund of tax paid on rent
...View More CESTAT Ahmedabad upholds sanctioning of refund claim as well as condoning delay in filing by the Adjudicating Authority on finding that under any circumstances the SEZ Unit (Assessee) should not be bu
...View More Hyderabad CESTAT sets-aside service tax demand on reimbursable expenses collected from clients,finds that "service tax has to be levied only for consideration received for service" refers to SC ruling
...View More CESTAT, Ahmedabad holds that Assessee (a service provider) taking CENVAT credit of 50% on capital goods at Surat on account of change in office location from Mumbai is "absolutely legal and correct",
...View More Delhi HC holds that goods confiscated under Customs Act cannot be disposed of under Code of Criminal Procedure, follows own decision in PRK Diamonds; Notes that, Dry Dates imported by Assessee from Du
...View More Madras HC allows waiver of late filing charges imposed on importer (assessee) on account of filing second Bill of Entry (BoE) where first BoE was purged and erased by ICEGATE system architecture; Note
...View More Bombay HC in a case of alleged violation of Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 by assessee’s job-worker, dismisses writ petition in
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