International Tax Ruling
Bombay HC quashes Settlement Commission's order rejecting application on ground of non-filing of Bill of Entry (BoE) before issuance of show cause notice (SCN) in terms of first proviso to Secti
...View More CESTAT sets aside rejection of service tax refund under Notification No. 41/2007-ST in respect of ‘technical testing and analysis services’ and ‘port services’ utilized towards
...View More CESTAT rejects SAD refund under Notification 102/2007-Cus on 'used tyres’ consumed by importer-assessee and sold after conversion into ‘crumb rubber’; States, assessee is not differe
...View More SC rejects Revenue SLP on ground of delay in filing as well as on merit, thereby affirming HC decision on reversibility / reduction of input tax credit (ITC) by buyer upon receipt of post-sale discoun
...View More SC directs assessee to pre-deposit 50% of demand so as to revive appeal before CESTAT, whose dismissal for non-compliance with order passed under proviso to Section 129-E of Customs Act was confirmed
...View More SC upholds HC order, holds assessee liable to repay / surrender customs duty component of drawback granted taken on exported goods, pursuant to non-realization of export proceeds; Observes that as per
...View More HC dismisses writ petition challenging Settlement Commission order to the extent of quantification of irregular credit taken on ineligible input services and common input services; Holds that assessee
...View More CESTAT allows credit of services availed from co-dealer by authorized dealer of Maruti Udyog Ltd, during supply of ‘free servicing’ to customers; Notes that prevalent industry practice man
...View More HC holds that renewal of CHA license is an administrative process and any grievance against Commissioner’s order can be resolved invoking extraordinary jurisdiction of HC under Article 226 of Co
...View More CESTAT upholds penalty on shipping line on account of error in loading container without waiting for ‘let export order’, however sets aside same on exporter and CHA; States, any deviation
...View More