International Tax Ruling
HC rules in favour of assessee, Revenue cannot take recourse to Section 11A of Central Excise Act for recovery of erroneous refund, without review by Superior Authority u/s 35E of the refund order pas
...View More HC dismisses Revenue appeal, affirms excise duty exemption on supplies made to contractor of project financed by International Organization, under Notification No. 108/95-CE; Rejects Revenue’s s
...View More Calcutta HC grants interim stay on operation of Notification Nos. 8/2016-ST, 18/2016-ST & 19/2016-ST insofar they pertain to levy of service tax on Senior Advocates; Petitioners refer to CBDT Inst
...View More HC holds an EOU entitled to Central Sales Tax (CST) reimbursement on inter-state purchases made from another EOU, in terms of Para 6.11 r/w 9.21 of FTP 2009-14; Rejects Revenue contention that since s
...View More HC sets aside CESTAT order, holds manufacturer eligible to CENVAT credit of duty paid on packing material whose value included in final product price; Definition of ‘input’ as per Rule 2(g
...View More CESTAT grants refund of unutilized CENVAT credit under Rule 5 of CENVAT Credit Rules upon export of services, finding same within time limit of 1 year from end of quarter to which it relates; Though C
...View More HC rules in favor of Revenue, assessee’s failure to comply with order passed under proviso to Section 129-E of Customs Act, making pre-deposit mandatory, would result in dismissal of appeal file
...View More HC quashes reassessment notice u/s 32 and 33 r/w Sec 34 of DVAT Act invoking extended period of limitation of 6 years, absent “reasons to believe” that assessee had concealed “a subs
...View More HC allows writ petition, sets aside Public Notice No. PS-7/2015 allotting provisional quota of poppy seeds (“khas khas”) between 2 categories of importers, based on their years of import;
...View More AAR grants area based excise duty exemption under Notification No. 50/2003-CE to second unit established by expansion of existing unit of footwear manufacturer (applicant); Notes that applicant has sa
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