International Tax Ruling
Bombay HC holds that Entry No.16 of Schedule to Maharashtra Tax on Entry of Goods into Local Areas Act, 2002 (Maharashtra Entry Tax Act), as amended is not ultra-vires Entry 52 of list II to the Seven
...View More CESTAT holds that cost of transportation of pipes to customer’s site for erection and installation of lift irrigation systems is not includible in assessable value of pipes manufactured and remo
...View More HC directs release of consignment of ‘Peas’ and ‘Dhalli’ imported under Bill of Entry (B/E) observing that interim stay has been granted in respect of operation of Notification
...View More CESTAT allows assessee’s appeal, extends CENVAT credit of ‘maintenance charge’ of industrial area under a lease deed entered with Madhya Pradesh Audogik Kendra Vikas Nigam; Perusing
...View More CESTAT holds ‘grinding wheels, cutting tools, Inserts, etc’ as ‘inputs’, eligible for 100% CENVAT credit with 100% utilization in same Financial Year; Notes that term 'capital
...View More CESTAT upholds addition of royalty to the value of imported goods in terms of Rule 9 (1) (c) of Valuation Rules, 1988 / Rule 10(1)(c) of Valuation Rules 2007; Relies upon various Apex Court decisions
...View More CESTAT sets aside CCT(A)’s order, allows refund claim of unutilized CENVAT credit considering assessee’s provision of technical testing and analysis services as ‘export of service&rs
...View More HC allows assessee’s writ, quashes confiscation order passed by Additional Commissioner of Customs on the ground that matter was pending consideration before Settlement Commission (Commission);
...View More CESTAT sets aside recovery of tax and penalty u/s 78 of Finance Act, 1994 under ‘commercial or industrial construction service’ while holding that ‘debit notes’ referred u/s 67
...View More CESTAT dismisses Revenue’s appeal against order of Commissioner (Appeals) which set aside penalty u/s 77 & 78 of Finance Act, 1994 r/w CENVAT Credit Rules, 2004 (CCR) imposed for mismatch no
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