International Tax Ruling
CESTAT upholds demand under reverse charge mechanism in respect of commission remitted to foreign entity acting as broker of rough diamonds, though restricting same to normal limitation period; Issue
...View More CESTAT confirms duty demand, machines used for transportation of grain within factory or for storage or feeding into certain machines classifiable under CETH 8428 as “conveyors and elevators&rdq
...View More SC Larger Bench affirms 2-Judge Bench ruling, ‘car air-conditioning kit’ falling under CETH 8415 minus ‘automotive gas compressor with or without magnetic clutch, covered under Sr. N
...View More SC applies ‘best judgment assessment’ under Rule 7 of Central Excise Valuation Rules 1975, for determining value of smoke detectors used captively in execution of turnkey projects i.e., wh
...View More CESTAT grants excess duty refund to assessee, deduction of turnover / quantity discount admissible since same linked to quantum of goods purchased by dealers in a month and varies from dealer to deale
...View More Delhi HC upholds CESTAT order granting refund of 4% Special Additional Duty (SAD) on sale of imported set-top boxes (STB) in India; Rejects Revenue’s stand that assessee merely transferred right
...View More CESTAT allows CENVAT credit on capital goods and input services utilised in telecom towers constructed / erected for purpose of providing Business Support Services; Finds no reason to deviate from vie
...View More CESTAT dismisses Revenue appeal, show cause notice for recovery of service tax erroneously refunded must be issued within 1 year from date of sanction order, in terms of Sec 73(1) of Finance Act absen
...View More CESTAT sets aside Commissioner (Appeals) order which rejected input service refund claim in respect of employees group insurance mediclaim premium and car parking rentals, as not directly related to s
...View More CESTAT upholds Commissioner (Appeals) order, 2% Education Cess inapplicable on goods imported under Target Plus Scheme, when basic customs duty (BCD) and additional customs duty (CVD) exempt vide Noti
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