International Tax Ruling
CESTAT Delhi allows CENVAT credit availed on capital goods used to manufacture dutiable goods as well as exempted goods, stating that “Cenvat credit on capital good
...View More CESTAT Delhi, relying on its decision in Escorts Ltd, sets aside confiscation of Helicopter imported by Sky Airways (assessee) as well as customs duty demand, and penalties, holding tha
...View More CESTAT Mumbai holds that credit on common input services used by the HO unit of Johnson & Johnson Pvt Ltd (registered as ISD), which was transferred to the field units thr
...View More CESTAT Delhi reiterates that “subscription and redemption of liquid mutual fund units cannot be termed as “trading of goods” and, therefore, do not fall under the exempted services u
...View More CESTAT Mumbai rules that rejection of refund of countervailing duty (CVD), special additional duty of customs (SAD) and education cess and secondary & higher edu
...View More Allahabad HC relegates assessee to appeal remedy against order of assessment; Directs Appellate Authority to “examine all questions on merits by passing a reasoned order”
...View More SC in matter pertaining to cross-examination during the course of assessment proceedings, permits assessee to go back to Allahabad HC so as to point out that “in view of the provisions of Sectio
...View More SC dismisses Revenue's civil appeal challenging the CESTAT Ahmedabad ruling, which upheld assessee’s eligibility for concessional excise duty rate under Notification No. 4/2006–CE, on ceme
...View More Gujarat HC holds that ongoing litigation cannot be construed as an ‘offence’ falling under para 3(2)(c) of the Private Warehouse Licensing Regulations, 2016, so as to reject the applicatio
...View More Patna HC sets aside order confirming service tax demand of around Rs. 5.27 lakh, finding that the determination of liability has been done after almost 3.5 years; Alluding to section 73 of the Finance
...View More