International Tax Ruling
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
...View More Service tax leviable on payment of salaries of recruited candidates plus commission; Service tax payable under Manpower Supply Service (MSS); Rejects assessee's contention that activities amount to Ma
...View More Allows export of goods under duty drawback claim to EOU in the process of debonding; Drawback available post discharge of final duty liability and before issuance of final de-bonding order; Rejects Re
...View More Allows credit of additional customs duty (ADC) paid through debit to DEPB scrip for the period before 2000; Rejects Revenue’s contention that credit available only when ADC paid by cash; Para 7.
...View More Ownership of capital goods not relevant for availment of credit; Job worker eligible for MODVAT credit on capital goods lent under leave and license agreement; Rejects Revenue’s contention that
...View More Allows proportionate excise duty abatement under Rule 10 of Pan Masala Rules, 2008, on machines sealed for continuous period of more than 15 days; As long as days of closure were consecutive, it would
...View More Classifies 'Moisturex' as 'medicament' for ‘cure of skin diseases’ and not as 'Cosmetic' for ‘care of skin’; Rejects Revenue’s contention that product not classifiable as
...View More Conditions for invoking Sec. 73 (demand for extended period) and Sec. 78 (imposing penalty) of Finance Act identical; Waives pre-deposit of service tax demand by Tribunal under Goods Transport Agency
...View More Rebate under Rule 18 of Central Excise Rules, 2002 to manufacture-exporter available only if underlying activity amounts to manufacture; Rebate not available where goods were manufactured and cleared
...View More
 (1).PNG)
