International Tax Ruling
CESTAT upholds CENVAT credit reversal on ‘capital goods’ cleared under Rule 4(5)(a) of CENVAT Credit Rules, 2004 (CCR) to sister unit and not returned within stipulated period of 180 days
...View More HC upholds reversal of CENVAT credit against ‘shortage’ of inputs (for lubricating oil additives) shown in monthly stock taking report, thereby rejecting assessee’s stand that same w
...View More Madras HC dismisses Revenue’s challenge to Appellate Tribunal order which quashed the levy of 1% additional tax u/s 3(4) of Tamil Nadu General Sales Tax Act against export of finished goods afte
...View More SC rules on applicability of service tax on reimbursable expenditure incurred by service provider, in terms of Section 67 of Finance Act r/w Rule 5 of Service Tax (Determination of Value) Rules 2006;
...View More Gujarat HC rules that personal properties of deceased assessee’s legal heir cannot be attached for recovery of unpaid dues, by Revenue; Notes that pursuant to CESTAT order, Excise authorities pe
...View More CESTAT sets aside excise duty demand on activity of re-packing of talc powder (soap stone) from bulk to small packs and affixing brand name, stating that it was premature to conclude on said aspect wi
...View More SC rules on rate of tax applicable to works contracts prior to April 1, 2006 when Section 4(1)(c) was introduced by an amendment to Karnataka VAT Act; Upholds Karnataka HC decision, which concurred wi
...View More CESTAT upholds classification of packing box made of 'plain duplex board' as "other packing containers" (not of corrugated paper/paper board) under Central Excise Tariff Heading (CETH) 4819.19, liable
...View More CESTAT sets aside demand under ‘Banking and Other Financial Service’ (BoFS) in respect of ‘operating lease’ of equipment and machines and 'Business Auxiliary Service' (BAS) in
...View More HC dismisses suit filed under Code of Civil Procedure, 1908 by Builder to seek reimbursement of VAT charges payable towards construction of building from the owner of property; Notes that in terms of
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