International Tax Ruling
Sets aside Single Judge order dismissing assessee's writ, for availability of alternate remedy under Statute; Only Courts with writ jurisdiction can adjudicate on validity of statute, not Appellate Au
...View More Grants partial respite to HSBC against CENVAT Credit refund claim of Rs 110 Cr, for the period Dec 2005 to Sep 2011; Remand of assessee’s appeals by Appellate Commissioner beyond its powers and
...View More Allows credit of GTA services and lubricants used in manufacture of final product, viz. sponge iron though waste from inputs cleared absent duty; Rejects Revenue's contention that iron ore and coal fi
...View More Grants benefit of concessional 1% duty on final products, where excise duty on intermediate product paid; Discharge of duty on intermediate goods as good as non availment of CENVAT credit on inputs; R
...View More Imposes penalty despite reversal of MODVAT Credit prior to issuance of Show Cause Notice (SCN) / adjudication; Fact that assessee cleared inputs and capital goods without payment of duty, failed to re
...View More Allows input service credit of Manpower Recruitment / Supply Agency services to job-worker, despite removal of goods absent excise duty; Rejects Revenue's contention that job-worked goods being exempt
...View More Rejects excise duty refund claim filed pursuant to Tribunal’s order, as being time barred; Period of limitation must be counted from “relevant date” i.e. date of Tribunal’s ord
...View More Rejects exemption (under Notification No 63/95 dated March 16, 1995) on goods supplied by assessee to HAL, which in turn supplied goods to Defence; Rejects assessee's plea that supplies were ultimatel
...View More Activity of operating and maintaining stockyard taxable under "Clearing & Forwarding Agent" service, in terms of erstwhile Sec 65 (72) of Finance Act; Rejects assessee's contention that it merely
...View More Allows credit of Special Additional Duty (SAD) paid on imports through utilization of Duty Entitlement Pass Book (DEPB) credit; Rejects Revenue's contention that assessee entitled to claim only drawba
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