International Tax Ruling
No service tax on interest charges on EMIs under Banking and Financial Services; Sec 67 of Finance Act r/w Rule 6 of Valuation Rules as well as Circular dated September 17, 2004 does not contemplate i
...View More Where goods sold from various depots, assessable value to be sale price prevalent at depot of ultimate sale, nearest to time of removal of identical goods from factory / refinery; Rejects Revenue
...View More Charter hire of helicopters to corporates for off-shore operations taxable as "supply of tangible goods service" u/s 65(105)(zzzj) of Finance Act; Rejects assessee's contention that services liable to
...View More No interest on clearance of inputs as such, where CENVAT credit reversed / duty paid in subsequent month as per Rule 8 of Central Excise Rules; Rejects Revenue's contention that interest u/s 11AB of C
...View More HC calls for administrative guidelines for deciding of refund claim objections by Assessing Officer / first Appellate Authority; Directs CBEC to issue Circular to avoid prolonged litigation, in intere
...View More CESTAT allows input service credit refund of additional tax against supplementary invoices of service provider, prior to April, 2011; Rejects Revenue's contention that during such period, 'supplementa
...View More Failure to comply with order of pre-deposit necessarily entails dismissal of appeal u/s 35B of Central Excise Act; Rejects assessee's contention that non-compliance with pre-deposit must result in dec
...View More Activity of collection / transportation / supply of by-product ‘Fly ash’ to cement / asbestos companies at Govt specified rates, not “Business Support Service” (BSS); Fly ash d
...View More Capital goods credit available on machinery, equipment, parts used in setting up of Oxygen Plant within factory premises; Accepts assessee’s contention that credit available on capital goods ass
...View More CESTAT allows credit utilisation of input services required for output services, against excise duty on manufactured goods; Rejects Revenue's contention that credit deniable as assessee failed to main
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