International Tax Ruling
HC allows sale of duty paid goods intended for operations within bonded warehouse (i.e. non-bonded goods) by 100% EOU, and adjustment of proceeds towards making pre-deposit before CESTAT in matter of
...View More SC dismisses Revenue SLP, thereby upholding HC view that battery and parts thereof primarily used for installation / fitting in a motor vehicle, would be taxable at rate applicable to 'motor parts'; H
...View More SC dismisses Revenue’s SLP, thereby affirms Telangana and AP HC’s view that sale of cement and HDPE bags / packing material is not integrated but distinct and separate, taxable at respecti
...View More 3-Judges Bench of SC refers questions of interplay between Sections 3 & 4 (as amended w.e.f. July 2000) of Central Excise Act and scope & purport of “transaction value” to Larger B
...View More CESTAT allows refund of unutilized CENVAT credit under Rule 5 of CENVAT Credit Rules absent possibility of utilization in future on account of closure of unit; Accepts assessee's reliance on Karnataka
...View More SC allows Central Sales Tax (CST) exemption under Notification dated September 4, 1995 in respect of inter-state sale of goods manufactured by dealer in State of Haryana holding valid exemption certif
...View More CESTAT rules in favour of Reliance ADA Group (assessee), activity of procuring services on behalf of Participating Group Cos. under ‘cost sharing arrangement’ not taxable as Business Suppo
...View More CESTAT allows Revenue appeal, packing together of components and manufactured parts in a carton box and clearance thereof as 'Gas Conversion Kits' (GCK) amounts to 'manufacture' in terms of Sec 2(f) o
...View More HC sets aside Single Judge order, upholds dismissal of application by Settlement Commission in terms of Sec 32-O(1)(i) of Central Excise Act, where orders passed earlier w.r.t. 4 show cause notices im
...View More HC sets aside CESTAT order, belated filing of declaration under Rule 57-T of erstwhile Central Excise Rules 1944 can be no ground deny MODVAT credit to assessee; Applies principle laid down in Balmer
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