International Tax Ruling
Third Member of CESTAT to determine commercial viability of prime aluminium articles such as ingots, wires & scrap, procured for use in manufacture of "Ferro Aluminium Alloy" product and availabil
...View More SC allows Revenue appeal, sets aside P&H HC order which directed refund of sales tax deducted at source by Army Welfare Housing Organisation, despite finality of assessment for AY 1995-96 after re
...View More CESTAT allows refund of input service credit against export of services albeit receipt of consideration in Indian Rupees; Rejects Revenue contention that absent receipt of consideration in convertible
...View More CESTAT grants partial relief by waiving pre-deposit towards demand of Rs 43.74 Cr in respect of ‘Commercial or Industrial Construction Service’ (CICS), states assessee prima facie eligible
...View More Activity of assembling various components and making a complete unit of lottery terminal amounts to ‘manufacture’, exigible to excise duty; Rejects assessee’s contention that lottery
...View More CESTAT allows CENVAT credit on capital goods used for manufacture of aerated drinks, thereby quashing Revenue demand basis exclusive use in manufacture of exempted final product viz. “Mango Slic
...View More HC quashes default assessment notice issued invoking extended limitation period under Delhi VAT Act absent any recording of 'reason to believe' that tax not paid on account of concealment, omission or
...View More Third Member of CESTAT rules in favour of assessee, concurs with Member (Judicial) that affixing additional label on cartons received at Taloja plant from Jammu unit (availing area based exemption) an
...View More SC dismisses Revenue appeal as bereft of merit, upholds Delhi HC decision against Settlement Commission order w.r.t admissibility of MODVAT credit on float glass found defective during manufacture of
...View More SC upholds CESTAT’s order, benefit under Notification No. 67/95–CE unavailable w.r.t. 'pallets' manufactured / assembled in assessee's factory and captively consumed; 'Pallets' in nature o
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