International Tax Ruling
HC allows Revenue appeal, non-declaration of pending judicial / quasi-judicial proceedings in different jurisdiction in Customs House Agent (CHA) License renewal application form a clear 'violation' o
...View More Cutting / slitting of self-adhesive film / paper imported in jumbo rolls not 'manufacture', CENVAT credit ineligible on inputs / capital goods used in relation thereto; Relies on SC decision in S.R. T
...View More HC allows input service credit on outward transportation of cement till buyer’s door step, post April 2008 i.e. post amendment to ‘input service’ definition substituting “clear
...View More HC rejects CESTAT order, a 'manufacturer' cannot avail Small Scale Industry (SSI) exemption benefit under Notification No. 1/93-CE w.r.t. one unit, while opting for full duty rate in a financial year
...View More SC dismisses assessee’s appeal, upholds rejection of declared invoice price of imported speakers by CESTAT, in terms of Rule 10A of Customs Valuation Rules; CESTAT rejected 'invoice price'
...View More SC quashes Uttarakhand HC order for miscarriage of justice, serving adjudication order on ‘kitchen boy’ of company not valid service as contemplated u/s 37C of Central Excise Act and conse
...View More SC upholds CESTAT order, expenses collected from Ultra Tech Cement Ltd (UCL) as ‘wharfage charges’ by Maritime Board, a statutory body administering and operating minor ports (assessee), f
...View More SC quashes CESTAT order, grants concessional excise duty on paper and paper products manufactured from unconventional materials like pulp of jute waste / gunny bags under Notification No. 22/94-CE, ho
...View More SC sets aside Tribunal order, 'Risograph machine' is in nature of screen printing machine and not duplicating machine, classifiable under CTH 84.43 and not 84.72; Cannot equate Risograph machine with
...View More HC LB answers reference in Revenue’s favour, CESTAT cannot examine issue beyond factum and question application of mind on merits by Committee of Chief Commissioners or Commissioners, to institu
...View More
 (1).PNG)
