International Tax Ruling
‘Saw Dust’ merely a refuse / by-product generated whilst manufacturing dutiable final products, hence entitled to avail entire credit of duty paid (dutiable and non-dutiable products) in t
...View More CESTAT rejects assessee's appeal, process of testing rejected goods on return not 'manufacture', requires reversal of CENVAT credit availed under Rule 16(1) of Central Excise Rules 2002, on goods remo
...View More SC allows assessee’s appeal, sets aside Delhi CESTAT decision which disallowed input credit on explosives used in limestone mines towards manufacture of cement for the period subsequent to April
...View More CESTAT dismisses Revenue appeal, publishing advertisements in “Kaldarshika” calendar not taxable u/s 65(105)(zzzm) as ‘sale of space for advertisement service’; Rejects Revenue
...View More HC allows writ, Seismic survey carried for Oil Company to investigate earth’s subterranean structure constitutes a ‘service’, not ‘works contract’ u/s 2(36) of Tripura VA
...View More CESTAT sets aside Adjudicating Authority's order, delivery & road freight subsidy charges collected from customers, not includible in assessable value of petroleum products cleared from warehouse/
...View More CESTAT allows input service credit refund against investment advisory & management consultancy services provided to foreign entity; Sets aside Commissioner (Appeals) order which rejected the refun
...View More CESTAT allows ‘vocational training’ service tax exemption to practical accounting & auditing courses, in respect of 'commercial training & coaching services' under Notification No.
...View More CESTAT rejects assessee’s appeals, MP3 CD-ROM for recording audio music/songs in MP3 format, taxable at 16% under residuary Chapter Heading (CH) 8524.90 of Central Excise Tariff Act, 1985 as &ls
...View More SC dismisses Revenue appeal as devoid of merit, upholds Allahabad HC order that preservation and tinning of fresh fruits & green vegetables not ‘manufacture’ and ‘sale’ the
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