International Tax Ruling
Side trimmings of laminated, impregnated and coated fabrics used in manufacture of sofa sets & chairs, not classifiable as “laminated textile fabrics” under residuary CETH 59.03; CESTA
...View More CESTAT grants refund of 4% SAD paid during import of Set Top Boxes (STBs) by DTH service provider despite subsequent sale to distributors in packaged form as ‘antenna system & accessories&rs
...View More CESTAT upholds transaction value declared by assessee during import of electric motors of assorted KW from China, absent evidence of any additional flow back of money to foreign supplier; Noting that
...View More Gujarat HC grants relief to assessee, allows Central Sales Tax (CST) exemption on inter-State sale of LPG for domestic use despite insertion of expression “by the consumers of the State” w
...View More HC upholds Tribunal order which granted sales tax exemption on supply of Castor oil to exporter against Form H, who carried out further refining process on purchased commodity before exporting to inte
...View More HC upholds Tribunal order, holds that process of breaking ship into different parts amounts to 'manufacturing'; Allows input credit of tax paid on LPG & Oxygen used as raw materials in the p
...View More CESTAT quashes service tax demand against Port Trust in respect of leasing of land & water front to South West Port Ltd (SWPL) towards construction of jetty for purpose of loading and unloading of
...View More HC quashes DGFT Trade Notice No. 11/2015 which withdraws export incentives under Focus Product Scheme (FPS) under FTP 2009-14 to items other than bicycle parts under Entry No 269 (earlier Entry No 242
...View More CESTAT holds that no interest is recoverable for non-reversal of CENVAT credit, where cheque issued towards sanctioned credit refund is deposited belatedly by assessee; Rejects Revenue’s stand t
...View More CESTAT grants partial respite to assessee, holds no excise duty payable on debit notes raised on purchaser towards excess amount of material used during manufacture of electrical transmission towers,
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