International Tax Ruling
HC sets aside Single Judge orders, directs DGFT to consider assessee’s refund claim for Terminal Excise Duty (TED) paid through CENVAT Credit Account, towards supplies made against International
...View More SC quashes Kerala HC Division Bench decision, no assessment proceedings under Central Excises and Salt Act can continue against legal heirs / estate of sole proprietor / manufacturer after his / her d
...View More CESTAT allows abatement under Notification No. 1/2006-ST where CENVAT credit on input services reversed along with interest, relies on Allahabad HC judgment in Hello Minerals Water (P) Ltd.; Distingui
...View More SC rules in favour of assessee, ‘Nizral Shampoo’ for dandruff cure exigible to lower excise duty rate of 16% as “patent or proprietary medicament” under CETH 3003.10 of Central
...View More SC quashes excise duty demand on sale of tyres exclusively to promoters under joint venture (JV), absent ‘mutuality of interest’ in terms of erstwhile Sec 4(4)(c) of Central Excise Act; Re
...View More SC finds no error in AP HC judgment that quashed CBEC Circular dated November 5, 2003 clarifying that commission received by distributors on mutual fund distribution is exigible to service tax as &ldq
...View More SC dismisses assessee’s appeals, assembling / mounting various components of water purification and filtration system (WPFS) on job-work basis, amounts to ‘manufacture’ u/s 2(f) of C
...View More SC extends exemption from countervailing duty (CVD) payable on import of Nylon Filament Yarn, in terms of Notification No. 6/2002-CE; Sets aside CEGAT view that when credit under CENVAT Credit Rules i
...View More SC upholds HC Division Bench ruling, excise duty exemption on iron & steel scrap obtained by breaking ships, basis rate of customs duty opted per Light Displacement Tonnage (LDT), discriminatory a
...View More CESTAT allows assessee's appeal, holds various services i.e. works contract, civil construction, interior decoration, architect, as eligible 'input services', allows refund thereof as being used for '
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