International Tax Ruling
CESTAT Chennai allows refund of CENVAT credit in cash pertaining to service tax paid in March 2019 on services received from the foreign service provider (software import) in pre-GST era; Rules that &
...View More CESTAT Delhi holds assessee eligible to CENVAT credit of service tax paid under Reverse Charge Mechanism (RCM) on ocean freight in pursuant to audit objection; Thereby allows refund of same “und
...View More CESTAT Ahmedabad sets-aside order denying benefit of Advance Authorization to Assessee on ground of misdeclaration of imported goods given the undisputed fact of use for manufacture of export goods; H
...View More CESTAT, Chandigarh rules that “As long as the capital goods ….were used in the manufacture of dutiable goods (post 7.7.2009), nothing stops the appellant from taking CENVAT credit even on
...View More Sikkim HC issues notice in writ petition assailing denial of refund to tune of Rs. 4 crores of Education Cess (EC) and Secondary Education Cess (SEC) filed by multinational pharmaceutical company upon
...View More Madras HC holds that for purpose of classification and valuation of imported consignment of goods (Areca nuts), DRI officers are not ‘proper officers’ as defined u/s 2(34) of Customs Act,
...View More Madras HC observes that “Rejection of the refund claim …..merely based on a intra-departmental communication is not sufficient” adding that DRI communications which led to assessee
...View More CESTAT Allahabad holds that service-tax cannot be levied on fixed components of job-charges which formed part of cost of manufacture and have suffered excise duty, refers to co-ordinate bench ruling i
...View More CESTAT Allahabad observes that “in trade parlance ‘concrete mix’ and ‘RMC’ are used interchangeably, as clarified by the Board Circular and by the Hon’ble Supreme C
...View More Kerala HC issues notice while granting stay of show cause notices (SCN) invoking extended limitation period to demand differential excise duty (12.5%) on articles of silver jewellery, hedging and gold
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