International Tax Ruling
HC upholds CESTAT order, affirms the view that assessee’s claim of excise duty refund on intermediate products (captively consumed) cannot be rejected on ground of ‘unjust enrichment&rsquo
...View More HC upholds constitutional validity of Section 54(1)(aa) of Gujarat Sales Tax Act which grants interest on delayed refunds arising out of assessments from April 1, 1993 onwards, states that such cut-of
...View More P&H HC allows CENVAT credit on Mandap-Keeper services and Rent-a-Cab services under the scope of pre-amended “input service” definition under Rule 2(l) of CENVAT Credit Rules, absent s
...View More CESTAT sets aside Adjudicating Authority order to the extent demands for wrong availment / utilization of CENVAT credit were held to be due for discharge by default, despite being barred by limitation
...View More SC allows Revenue appeal, upholds levy of surcharge u/s 5A of Orissa Sales Tax Act 1947 (OST Act) on gross amount of sales tax payable before deducting entry tax on goods imported into State; Observes
...View More HC allows Revenue appeal, denies exemption under Notification No. 30/2004-CE to importer on account of non-compliance with condition of non-availment of CENVAT credit on inputs, as stipulated in provi
...View More SC upholds HC order, sets aside differential tax demand on inter-state stock transfer of finished goods viz. urea, manufactured using raw materials viz. natural gas procured at concessional rate u/s 4
...View More CESTAT allows concessional customs duty benefit affording ‘benefit of doubt’ to importer, owing to lack of credibility attributable to Customs laboratory report; While Notification No. 26/
...View More CESTAT sets aside reverse charge demand of Rs. 8.23 Cr (approx.) u/s 65(105)(zm) r/w Section 65(12) of Finance Act i.e. ‘banking & other financial services’, in respect of commitment c
...View More SC dismisses Revenue SLP owing to low tax effect thereby affirming Delhi HC ruling that no provision under CST Act or Rules permits Form-C cancellation issued towards concessional tax on int
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