International Tax Ruling
CESTAT grants 4% SAD refund against sale of imported stainless steel under Notification No. 102/2007; Sale to buyer not registered under Central Excise amounts to fulfilment of ‘credit non-avail
...View More HC rejects maintainability of Revenue appeal relating to determination of duty payable on stock during debonding of EOU; Determination of assessee’s status as EOU / DTA and consequent determinat
...View More HC upholds Tribunal order, no service tax on institutes providing training for ‘Commercial Pilot License’ and ‘Basic Aircraft Maintenance Engineering License' with Completion Certifi
...View More HC dismisses writ, excise duty payment prior to export of goods must to avail rebate under Rule 18 of Central Excise Rules; Interprets Rule 18 r/w Notification No. 19/2004-CE (NT), duty rebate not unc
...View More HC sets aside Appellate Authority’s order directing pre-deposit absent any reason accorded for such direction; Requirement of giving reasons to support conditional stay order accords with concep
...View More Fees charged for certification of seeds produced as per Seeds Act / Rules, liable to service tax under ‘Technical Inspection and Certification Service’; Rejects assessee (a State Seed Cert
...View More “Onshore terminals” for gas transportation not ‘transport terminal’ falling within exclusionary clause of “Commercial and Industrial Construction Service” u/s 65(25
...View More CESTAT grants Project Import benefit to JNPT (formerly known as Nhava Sheva Port Trust / NSPT) for “NSPT Port Project” in 1988-90; Demand of differential customs duty, redemption fine &
...View More CESTAT denies input credit of services utilised / received in residential colony of employees located outside factory; Follows jurisdictional Bombay HC's decision in Manikgarh Cement to hold that serv
...View More CESTAT dismisses Revenue appeal, upholds Commissioner (Appeals) order quashing suo moto direction of Revenue for provisional assessment; Interprets Rule 7 of Central Excise Rules, only assessee can se
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