International Tax Ruling
HC quashes decision of Policy Relaxation Committee (PRC) refusing to allow redemption of Advance Authorizations for want of ‘bills of export’ and absence of Authorization number in ‘
...View More HC dismisses writ petition challenging the classification of imported LCD panels under CTH 9013 vis-a-vis CTH 8529, rejects assessee’s attempt to by-pass the appellate remedy to inter alia avoid
...View More CESTAT Larger bench rules 2-1 on applicability of limitation as prescribed u/s 11B of Central Excise Act in case of refund of service tax paid mistakenly; Notes that assessee’s refund claim, in
...View More CESTAT upholds interest under Rule 6(3A)(e) of CENVAT Credit Rules, 2004 (CCR) on late reversal of CENVAT credit attributable to traded goods in terms of Rule 6(3)(A); Notes assessee's contention that
...View More HC holds that supply of elevators / lifts and components from assessee's Central Procurement Division in Maharashtra for executing works contract in Karnataka, constitutes an inter-state supply of goo
...View More HC quashes Adjudicating Authority’s order upholding credit reversal / levy of duty on transaction value in respect of sale and lease back of capital goods in terms of Rule 3(5) of CENVAT Credit
...View More HC sets aside CESTAT order rejecting refund claim u/s 11B of Central Excise Act seeking re-credit of excess CENVAT credit reversed in terms of Rule 6(3)(ii) of CENVAT Credit Rules, 2004 on molass
...View More CESTAT holds that construction of hospital building is not taxable as ‘commercial or industrial construction’ service; Referring to CBEC Circular Nos. 80/10/2004-ST & 86/4/2004-ST and
...View More CESTAT quashes adjudication order confirming service tax on stock broking services rendered to investors, where show cause notice demanded tax under ‘Business Support Services’ category fo
...View More HC allows refund of excise duty arising out of finalization of provisional assessments pre-1995 in respect of medicaments manufactured by assessee; Observes, while refund claim was initially rejected
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