International Tax Ruling
CESTAT upholds Commissioner (Appeal) order, allows CENVAT credit on 'Air Travel Agent' service where assessee engaged in works contract and company personnel travel for business purposes to and fro va
...View More HC quashes Revisional Authority order, rebate of Automobile Cess and Education Cesses thereon admissible under Rule 18 of Central Excise Act r/w Notification No. 19/2004-CE (NT) on export of two-wheel
...View More HC allows assessee's writ petition, upholds Commissioner's order permitting clearance of goods basis provisional assessment under Rule 7 of Central Excise Rules, 2002, where various promotional scheme
...View More CESTAT sets aside recovery of interest and imposition of penalty on ground of 'revenue neutrality', where service tax paid after show cause notice issuance but before passing of adjudication order, si
...View More SC dismisses U.P. State PSU’s appeal, upholds depreciation method adopted by Revenue in terms of CBEC Circular dated November 19, 1987 to ascertain value of machinery imported from Nepal after c
...View More Process of making ‘pencil slats’ from wooden logs (timber) constitutes “manufacture”, such product specifically covered under sub-heading 4421909 of Central Excise Tariff Act;
...View More SC dismisses Revenue appeal absent merits, upholds CEGAT’s decision rejecting anti-dumping duty determined for ‘Aniline’ basis “best judgment assessment” by Designated Au
...View More CESTAT allows abatement under Notification No. 1/2006-ST, where ineligible CENVAT credit reversed alongwith interest by assessee suo motu, upon realisation that CENVAT credit wrongly availed; Relies o
...View More Preparation & serving of food to client’s employees at their premises taxable as “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Rejects asse
...View More Collection and deposit of octroi & transit fees on behalf of local municipal bodies & cantonment board, non-taxable under “banking and other financial services” as ‘cash mana
...View More