International Tax Ruling
CESTAT dismisses appeals on maintainability, pre-deposit under amended Sec 35F of Central Excise Act mandatory before filing appeal and therefore, asssessees’ contention of non-applicability of
...View More CESTAT disallows credit of service tax on common input services used for providing output service as well as for trading activity, in proportion of trading turnover; As held in Mercedez Benz India (P)
...View More Goods printed with name and details of Central Railway (CR), not 'marketable', as printed material not for general use, sets aside duty demand on ground of classification and marketability; Various pr
...View More CESTAT allows benefit of concessional rate under EPCG scheme on import of 'Rolls Royce" for tourist purpose, no impediment in vehicle use by Chairman and Managing Director (CMD) / staff of assessee (i
...View More CESTAT dismisses Revenue's appeal, rejects differential duty demand on account of variation in moisture content of copper concentrate, at time of loading and importation, absent any change in invoice
...View More CESTAT dismisses Revenue appeal, determines ‘place of removal’ and allows CENVAT credit on outward GTA service; Rejects Revenue contention that transportation service availed from factory
...View More SC upholds CESTAT order, allows concessional excise duty benefit on ‘C4 Raffinate’ (type of petrochemical) by classifying same under CETH 27.11 of Central Excise Tariff Act as “lique
...View More SC allows assessee's appeal, mixing of raw rice with dehyrated vegetables and spice does not result in emergence of new product, hence, not 'manufacture'; Relies on SC rulings in Crane Betel Nut Powde
...View More SC quashes CESTAT order, allows SSI exemption under Notification No. 1/93-CE since assessee not using third party brand name, but in fact is legal owner; Notes that brand name initially belonged to HU
...View More SC allows Revenue appeal & sets aside Bombay HC judgement, claim for excise duty rebate on export of goods being filed beyond 6 months, barred by limitation u/s 11B of Central Excise Act; Bombay H
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