International Tax Ruling
CESTAT upholds service tax demand on charges collected by ‘stock photography agency’ towards downloading of images by clients for limited use & period, u/s 65(75) r/w Sec 65(105)(zh) o
...View More HC condemns CESTAT's approach in remanding matter, to provide break-up of amounts for purpose of service tax payment, when show cause notice (SCN) vague and bereft of details of taxable services rende
...View More CESTAT grants excise duty exemption on manufacture of ‘Intravenous Cannula’ (IV Cannula) a medical instrument, under Notification No. 6/03-CE r/w Notification No. 6/06-CE; Said instrument
...View More HC allows Revenue appeal, upholds penalty u/s 112 of Customs Act where confiscation of goods ordered u/s 111, on account of mis-declaration of imported goods; Distinguishes IVRCL Infrastructure and Pr
...View More CESTAT sets aside Commissioner (Appeals) order, allows ‘input’ credit on plastic crates, trolleys, welding table and welding chair utilised during manufacturing process; Plastic crates use
...View More CESTAT sets aside Commissioner (Appeals) order, allows re-credit of CENVAT credit reversed, absent any dispute regarding assessee’s entitlement thereof; Accepts assessee's contention that CENVAT
...View More Third Member of CESTAT waives pre-deposit, concurs with Member (Judicial) that CENVAT credit prima facie available in respect of contractor services utilised for laying down & commissioning of pip
...View More CESTAT upholds rejection of transaction value declared on import of phenol, basis contemporaneous imports of similar quantity of identical goods from same overseas supplier by other importers at highe
...View More CESTAT allows assessee's appeal, application filed for extension of warehousing period, after expiry of stipulated period of 1 year, entertainable; Bare perusal of customs law indicates that there is
...View More CESTAT rules in favour of assessee in second round of litigation, process of chemiking and spotting of fabrics does not amount to ‘manufacture’ u/s 2(f) of Central Excise Act; Said activit
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