International Tax Ruling
SC denies concessional excise duty benefit to EOU (assessee) under Notification No. 8/97-CE r/w Circular No. 389/22/98-CX towards clearance of cotton yarn in DTA; Rejects assessee’s contention t
...View More CESTAT grants respite to transferees of DEPB scrips / DFIAs (assessees), no liability imposable towards overvaluation of export goods by original scrip / license holders and assessees entitled to avai
...View More No service tax payable on amount recovered as media cost from Ministry of Tourism, Govt. of India towards advertisement campaigns in New York, Paris and London; Rejects Revenue contention that such am
...View More SC allows assessee’s appeal, grants CENVAT / MODVAT credit of goods used for construction of concrete structure and foundation on which various heavy machineries in a cement plant erected; Accep
...View More SC grants concessional customs duty benefit under Notification No. 21/2002-Cus on import of Antenna and Installation Cable alongwith main telecom equipment, viz. Base Transreceiver Station (BTS); Upho
...View More SC sets aside HC order, interest payable on differential excise duty paid before issuance of show cause notice (SCN) u/s 11A(2B) of Central Excise Act; Upholds Adjudicating Authority’s interpret
...View More CESTAT rules on taxability of clubs or associations, entrance fees collected from new members not exigible to service tax u/s 65(105)(zzze) r/w Sec 65(25aa) of Finance Act; Although ‘principle o
...View More SC allows Revenue appeal, shrimps/prawns not “agricultural produce”, no benefit under Notification No. 6/2002-CE available on refrigeration compressor used for processing/storage thereof;
...View More SC dismisses Revenue appeal, affirms excise duty exemption on textile articles under Notification No. 38/2003-CE, where assessee arranged for supply of inputs directly to job-workers and they cleared
...View More Installation, erection and commissioning charges incurred while assembling final product viz. plastic machinery at customers’ site, not includible while arriving at assessable value u/s 4 of Cen
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