International Tax Ruling
CESTAT upholds penalty against CENVAT credit irregularly availed on imported inputs short received in respect of which assessee claimed insurance; Assessee availed CENVAT credit (including CVD) initia
...View More HC upholds rejection of assessee’s VCES declaration owing to shortfall in depositing 50% of declared tax dues by Dec 31, 2013 as prescribed u/s 107(3) of Finance Act; 6 months’ extension f
...View More CESTAT upholds invocation of extended limitation period u/s 73 for service tax demand on car loan marketing u/s 65(105)(zzb) r/w Sec 65(19) as “business auxiliary service”; Rejects assesse
...View More CESTAT dismisses Revenue appeal, testing of sample goods manufactured by job workers and overseas sister concerns, not taxable u/s 65(105)(zzh) of Finance Act as ‘technical testing & analysi
...View More Proof of actual service tax collection, a condition 'precedent' before passing tax demand order u/s 73A of Finance Act; Tribunal rejects Adjudicating Authority's inference that assessee collected serv
...View More CESTAT upholds undervaluation of transactions between Legrand India Pvt Ltd and manufacturer, as related persons; Rejects rectification of mistake application, direction to redetermine value in terms
...View More CESTAT Third Member upholds classification of Funskool board games viz. Chip N Dale, Duck Tale Disney, Fox & Geese and Rally under CSH 95.04; Relies on Harmonised System of Nomenclature (HSN) clas
...View More CESTAT allows refund, bar of unjust enrichment not applicable when fabrics processing under job-work not ‘manufacture’; Since Central Excise Act provisions not applicable to duty-free good
...View More CESTAT grants composition scheme benefit against services rendered after introduction of ‘works contract service’ category w.e.f. June 1, 2007, though contract entered prior to such date;
...View More Non-compete and trademark license fees received from buyer (a joint venture company) includible in assessable value of toilet soaps manufactured and sold by assessee, under Rule 5 of Central Excise Va
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