International Tax Ruling
SC dismisses Revenue's appeal on ground of maintainability; Appeal against CESTAT order on the issue whether assessment provisional or final, would lie before HC in terms of Sec 130 of Customs Act, 19
...View More SC partly allows assessee’s appeal against Mumbai CESTAT order, re-assessment of 1 model of ‘Vacuum Interrupter Tube’ (out of 4) supplied to sister unit for captive consumption, basi
...View More SC rules in favour of assessee, licence fee and fees paid for basic engineering, training and technical services not includible in assessable value of imported capital goods, under Rule 9 of Customs V
...View More CESTAT allows CENVAT credit on Goods Transport Agency (GTA) service discharged by Registered Office (RO) and distributed to manufacturing unit, as Input Service Distributor (ISD); Relies on coordinate
...View More CESTAT allows assessee's appeal, amount paid to individual truck owners towards inward transportation of sugarcane, not 'Goods Transport Agency' (GTA) service; Notes that assessee being a sugar manufa
...View More CESTAT upholds transaction value declared during export of “football goalkeeper gloves of leather”, thereby allowing duty drawback claimed thereon; Rejects Revenue’s re-determination
...View More CESTAT allows appeal by way of remand, Adjudicating Authority to determine if multi-car parking system with hydraulic lifts for developers constitutes “structure” to be taxable under &lsqu
...View More CESTAT grants partial respite to assessee, 2% margin provided to co. distributors / consignment agents towards replacement of damaged goods not includible in assessable value; Rejects Revenue contenti
...View More CESTAT allows assessee's request for extension / renewal of permission to store goods for export purpose outside factory, without payment of duty on ground of shortage of space, as per provisions of R
...View More Service charges received by Bank from Zilla Parishad for disbursement of Govt teachers’ salaries do not constitute ‘commission’, though entered in books of account as “commissi
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