International Tax Ruling
CESTAT allows CENVAT credit on Crane Girder, Crane Auxiliary Girder & Crane Rail as “capital goods”, and extends benefit of exemption Notification No. 67/1995-CE; Rejects Revenue's rel
...View More HC sets aside assessment orders, no sales tax exigible on pure labour contracts under Delhi Sales Tax on Works Contract Act 1999 (Act); Combined reading of Act & Rules thereof indicates that same
...View More CESTAT upholds admissibility of CENVAT credit on rails, railway track used inside factory for raw material & finished goods transportation, when same held eligible by Revenue for subsequent period
...View More CESTAT dismisses assessee’s appeal, finds no infirmity in payment of interest on delayed refund upto the date of credit in Consumer Welfare Fund, instead of date of actual refund pursuant to CES
...View More CESTAT rejects Adjudicating Authority's findings, documents submitted by assessee (EOU) for verification of exemption claim under Notification No. 23/2003-CE cannot be held invalid merely on ground th
...View More Verification of customers’ details such as residential and employers’ addresses for banks, not taxable as “business auxiliary service” (BAS) u/s 65(19) of Finance Act; Such ser
...View More CESTAT quashes loading of 12.5% on declared value of watches imported by distributor (assessee) from related foreign supplier, in terms of Rule 4 of Customs Valuation Rules; As per said Rule, transact
...View More HC upholds Tribunal order, rejects assessee's claim for higher land cost deduction (i.e. 50% of sale consideration) on construction and sale of apartments, over and above cost disclosed in returns; Ap
...View More SC overrules CESTAT, customs duty leviable on crude oil actually received at shore tank in India, not on 'Bill of Lading' quantity; Perusing the statutory scheme, including Rules 4 & 9 of Customs
...View More HC allows writ, supply of natural gas (NG) to Govt. of India through its nominee GAIL, where delivery is effected from ONGC pipeline, not liable to sales tax under Gujarat Sales Tax Act; On a conjoint
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 (1).PNG)
