International Tax Ruling
CESTAT upholds Commissioner (Appeals) order, allows input credit on detergent soap supplied free with 500 gms of detergent powder in a combi-pack; Assessee rightly discharged excise duty at MRP value
...View More HC upholds Rajasthan Tax Board’s order, ‘marker’ & ‘highlighter’ classifiable as “pen” chargeable at Nil rate, not “stationery” taxable at 4%;
...View More HC sets aside CESTAT order, allows input credit of cement & steel used in construction of jetty, to a port service provider; Rejects Revenue contention that construction of jetty being exempt serv
...View More SC sets aside CESTAT order, classifies LCDs imported for use in electricity supply meters under Chapter Heading 9013 as “Liquid Crystal Devices not constituting articles provided for more specif
...View More SC quashes CESTAT order, sterilization of disposable syringes and needles used for medical purposes, does not constitute ‘manufacture’ u/s 2(f) of Central Excise Act; Perusing various judi
...View More SC upholds majority view of CESTAT, denies excise duty exemption on ‘D.C. Defibrillators’ (classifiable under CETH 9018) meant to deliver electrical shock through paddles during cardiac em
...View More HC allows Revenue appeal, sets aside CESTAT order to the extent it held demand for wrong availment of credit on steel items was barred by limitation; Under CENVAT Credit Rules (CCR), burden cast upon
...View More CESTAT quashes 1% Extra Duty Deposit demand on related party import of electronic automation parts, absent finalisation of assessment under ‘special valuation’ within prescribed period; Re
...View More Principle of ‘unjust enrichment’ inapplicable to refund of amount deposited as condition of release of confiscated goods i.e. ethyl alcohol; Deposit made pursuant to interim order of Bomba
...View More SC quashes Kolkata CESTAT order, supervising and liaisoning with Coal Collieries and Railways to ensure timely delivery to principal cement manufacturer, not taxable as “Clearing & Forwardin
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