International Tax Ruling
CESTAT allows Revenue appeal, upholds confiscation of goods u/s 111(d) of Customs Act and countervailing duty (CVD) liability basis actual maximum retail price (MRP) u/s 4A of Central Excise Act, on a
...View More CESTAT grants refund of excise duty paid in relation to gutkha / pan masala manufacture, upon 6 days of closure of factory, under Rule 16 of Pan Masala (Packing Machine Capacity Determination & Co
...View More Madras HC quashes assessees’ challenge to Notification Nos. 34/2015-CE & 37/2015-CE amending Notification No. 30/2004-CE, thereby confirming non-entitlement of importers to additional custom
...View More HC grants concessional rate of tax on supply of articles to Lakshadweep Administration as envisaged by 1st proviso to Sec 6(1) of Kerala VAT Act; Quashes assessment orders denying such concession for
...View More CESTAT allows assessees’ appeals, lumpsum turnkey contract for setting up of Nitric Acid Plant constitutes a “works contract”, not taxable prior to June 2007; Rejects Revenue’s
...View More CESTAT confirms refund of unutilised CENVAT credit under Rule 5 of CENVAT Credit Rules on export of services; Rejects Revenue’s stand that since claim filed beyond 1 year from date of export as
...View More CESTAT allows Revenue appeal, expenditure incurred for advertising and promoting assessee’s product by Coca Cola India Ltd (buyer), includible in assessable value as ‘additional considerat
...View More HC partially allows assessee’s writ petition, Revenue cannot refuse to furnish documents not listed as “relied upon documents” in show cause notice; Rejecting Revenue’s objecti
...View More SC dismisses Revenue appeals, affirms simultaneous entitlement of SSI exemption in respect of goods manufactured on own account, alongwith MODVAT / CENVAT credit in relation to branded goods manufactu
...View More HC rules in favour of Revenue, resort to Sec 11A of Central Excise Act not mandatory for recovering refund granted pursuant to adjudication order passed u/s 11B, when adjudication order subsequently d
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