International Tax Ruling
HC quashes assessment of ‘Maggi Noodles’ at 12.5% and additional tax under Residuary Entry No. 87 of Schedule I to Gujarat VAT Act but refuses to express opinion on entitlement of exemptio
...View More CESTAT allows CENVAT credit in respect of service tax paid on renting of premises, before inclusion of same in Central Excise Registration of factory; Said premises used for storage of goods and hence
...View More No excise duty payable on removal of waste / remnant for melting by job-worker situated in same premises when subsequently used in excisable goods within factory of manufacture, CESTAT relies on Large
...View More Third Member to decide taxability of services of ‘operation, maintenance and management’ of vessels owned by ONGC prior to May 2006 and consequently, entitlement of refund of service tax p
...View More Mandatory pre-deposit of 7.5% of tax amount u/s 35F of Central Excise Act not a pre-condition to file an appeal before CESTAT, pre-2014; Rejects Revenue contention that, Kerala HC ruling in Muthoot Fi
...View More Security service provided at company guesthouse admissible as “input service” under Rule 2(l) of CENVAT Credit Rules; Rejects Revenue contention that said service has no nexus with manufac
...View More Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise CENVAT credit of service tax paid / payable by EPC contractors / other construction contractors towa
...View More Providing and fixing profile safety steel barriers at hazardous locations on National Highway relatable to 'roads', HC extends exemption applicable to “execution of works contracts relating to b
...View More CESTAT sets aside adjudication order which denied CENVAT credit of service tax paid on Goods Transport Agency (GTA) services, under TR-6 Challan prior to June 16, 2005; Follows Bombay HC’s ratio
...View More Third Member to decide taxability of services rendered by 'Mandated Lead Arrangers' (MLAs) abroad in relation to arranging finance (syndicated loans) for assessee, as also fees paid to Agent Banks for
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