International Tax Ruling
CESTAT allows refund claim of unutilized input service tax credit against export of ‘investment advisory service’ used and received by recipient of service located outside India; Accepts a
...View More HC upholds CESTAT order, absent furnishing of primary documents such as sales invoices & packing list, producing Chartered Accountant’s certificate, Balance Sheet and ledger account would no
...View More HC dismisses challenge to assessee’s selection for audit u/s 43 of West Bengal VAT Act without meeting principles of natural justice; Rejecting assessee’s plea that Commissioner is obliged
...View More HC allows assessee’s challenge to Ministry of Commerce Circular dated April 11, 2014 which restricted reimbursement of CST to goods purchased by EOU from DTA, quashes ensuing order-in-original d
...View More HC allows assessee’s writ petition, holds that STPI Circular dated January 14, 2015 denying reimbursement of CST to EOU under Paragraph 6.11(c)(i) of FTP 2009-14 in respect of purchases from oth
...View More HC dismisses Revenue appeal, allows CENVAT credit of service tax paid on input services used in manufacture of exempt goods which are exported, in terms of Rule 6(6) of CENVAT Credit Rules, 2004 (CCR)
...View More HC dismisses Revenue appeal, upholds waiver of penalties u/s 76, 77 & 78 of Finance Act where assessee discharged service tax and interest on reverse charge basis before issuance of show cause not
...View More CESTAT sets aside service tax demand on passenger service fees (PSF) and airport taxes collected by airlines as part of ‘air ticket charges’; Notes that PSF and airport taxes are a statuto
...View More HC disallows clubbing of 3 Advance Authorisations in terms of Public Notice No. 79 (RE-2010)/2009-14 (PN 79) which stood amended and superseded on date of filing application thereto; Notes that PN 79
...View More CESTAT dismisses Revenue appeals seeking rejection of CENVAT credit refund under Rule 5 of CENVAT Credit Rules (CCR) absent nexus between input & output services; Observes that once sanctioning au
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