International Tax Ruling
CESTAT grants refund of excess service tax paid by assessee to GAIL towards transportation of natural gas, pursuant to revision of such charges by Central Govt.; Holds that refund application filed by
...View More HC rejects challenge to Notification No. 93/2008-Cus stipulating limitation period of 1 year for claiming refund of Special Additional Duty (SAD) from date of payment thereof, holds that only one cond
...View More SC dismisses SLP challenging Delhi HC order which rejected assessee’s challenge to Finance Act 1999 amendment enacted to validate Rule 57F(4A) of Central Excise Rules 1944 and make it applicable
...View More HC directs reversal of input credit against clearance of aluminium castings under claim of duty remission by buyer for use in specific industrial process, in terms of Chapter X r/w Rule 57C of Central
...View More HC holds ‘Swad’ candy as an ayurvedic medicine and not confectionary, thereby taxable at 6% under Rajasthan Sales Tax Act; Rejects Revenue contention that since ‘Swad’ candy is
...View More SC reverses HC order which rejected deduction of trade discount extended through credit notes post completion of sale on ground that such discount was not reflected in sale invoice in terms of Rule 3(
...View More Data projectors having HDMI / S-Video / Audio Video ports classifiable as “Projectors of a kind solely or principally used in an automatic data processing system of Heading 8471”; Allows c
...View More Authority for Clarification, Kerala Commercial Tax Dept., clarifies that VAT is not leviable on supply of goods inter-state for execution of works contract within the State; According to applicant, pu
...View More HC dismisses writ, finds no fault in imposition of penalty where assessee failed to produce bank certificate evidencing credit of sales proceeds in its account, to prove export obligation (EO) fulfill
...View More Delhi CESTAT sets aside Rs. 2.92 Cr demand and equivalent penalty against EOU-assessee towards recovery of All Industry Rate duty drawback sanctioned upon export of readymade garments, apparels and cl
...View More