International Tax Ruling
HC admonishes Revenue’s mechanical appeals challenging Tribunal's orders granting pre-deposit waiver and stay during appeal pendency on ground that same violate third proviso to Sec 35C(2A) of C
...View More HC LB rules on condonation of delay in filing appeal beyond stipulated period of 90 days u/s 35 of Central Excise Act, writ petition not maintainable before HC for such condonation absent any extraord
...View More Limitation period for recovery of unpaid / short paid excise duty to be calculated from ‘relevant date’ as contemplated u/s 11A of Central Excise Act, not from date of discovery / knowledg
...View More SC reverses P&H HC findings, condones delay of 8 days in passing of review order u/s 35E of Central Excise Act by Committee of Chief Commissioners (‘Committee’) pursuant to Commissione
...View More No one year time limit as envisaged u/s 11B of Central Excise Act applicable to refund of unutilised input services credit under Rule 5 of CENVAT Credit Rules; Said Rule contemplates refund of CENVAT
...View More SC upholds P&H HC order, confirms applicability of Rule 5 of Hot Re-rolling Steels Mills Annual Capacity Determination Rules, 1997 ('Rules') which postulates lump sum duty payment, despite change
...View More SC dismisses Revenue appeal finding no good ground to interfere with Mumbai CESTAT order which quashed service tax demand u/s 65(76b) of Finance Act on packaging of fertilisers for manufacturer; CESTA
...View More CESTAT dismisses Revenue appeal, supply of imported equipments & material by EPC contractor to main contractor for power plant project under ICB, eligible for SAD refund under Notification No. 102
...View More CESTAT allows refund of service tax under Notification No. 17/2011-ST against exports by SEZ unit, prior to approval of input services by SEZ Approval Committee; Input services utilised in exports and
...View More CESTAT disallows service tax credit on training of persons dispensing CNG at retail outlets, however, sets aside demand on limitation; Accepts Revenue contention that, since training undertaken of sta
...View More
 (1).PNG)
