International Tax Ruling
SC dismisses Revenue appeal, upholds CESTAT decision that excise duty for purpose of application of exemption Notification Nos. 8/97-CE & 23/2003-CE should be arrived at in accordance with Rule 8
...View More CESTAT partially rules in favour of Revenue, 1 year limitation period prescribed u/s 11B of Central Excise Act applicable to unutilized CENVAT credit refund claims under Rule 5 of CENVAT Credit Rules;
...View More CESTAT rules in favour of assessees, activity of providing vehicles on hire / contractual basis of specific capacity with particular schedule not taxable as "Tour Operator" service u/s 65(115) of Fina
...View More CESTAT allows assessee's appeal, cannot deny duty free imports benefit under Target Plus Scheme where goods (viz. plastic granules) sent to job-worker under provisions of Notification No. 214/86-CE fo
...View More HC rules partially in favour of Revenue, excise duty paid under protest through MODVAT Credit Account (RG 23A Part II) not refundable subsequent to HC judgment ruling non-excisability of final product
...View More HC quashes Board of Approval (BOA) decision to restrict sale of marble scraps / rejects / waste / remnants by EOU in domestic market to 2% of inputs, vis-à-vis initial permission of 8.92% of in
...View More CESTAT dismisses Revenue appeal, adoption of contemporaneous import value as basis for valuation of goods imported from related party impermissible absent failure to legally determine value by sequent
...View More CESTAT allows assessee’s appeal, services to foreign telecom operators (FTO) in relation to international inbound roamers (IIR) constitute ‘export’, entitled to rebate under Rule 5 o
...View More HC dismisses assessee’s Revision Petition, upholds Tribunal's findings that, Appy Fizzy is an 'aerated branded soft drink' u/s 6(1) of Kerala VAT Act (KVAT Act), assessable to tax @ 20%; Rejects
...View More HC answers reference in Revenue's favour, 'Ice Cream' not covered by term "Sweet and Sweetmeats", appearing under Schedule Entry C-II-35(1) appended to Bombay Sales Tax Act, 1959, denies concessional
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