International Tax Ruling
Expenses reimbursed to C&F agents for providing taxable services to clients not a part of remuneration / commission; Phrase ‘by whatever name called’ appearing in Rule 6(8) of Service
...View More Tribunal denies credit of cement and steel used for construction of jetty and port building; Definition of inputs for excise in clause (i) is extensive vis-a-vis restrictive meaning of inputs for prov
...View More Allows credit of Goods Transport Agency services for transportation of cement into factory premises; Rejects Revenue's contention that credit not available as cement not an eligible input; Holds such
...View More Upholds Appellate Commissioner's order dropping penal proceedings against co-noticees on conclusion of proceedings against manufacturer/assessee; Words "other persons" appearing in proviso to Sec. 11A
...View More No Interest payable for CENVAT credit wrongly availed, which stands reversed, before utilization; Credit reversed before removal, remains only a book entry, as no benefit taken thereof; Relies on rati
...View More Proportionate reversal of credit not required for subsequent reduction in value of goods though discount; Relies on Board Circular dated November 17, 2008 and coordinate bench rulings on the settled m
...View More Grants excise duty exemption on supply of goods to Govt of India approved projects, financed by UN or International Organisation; Supply of goods to contractors instead of Project Implementing Authori
...View More Rejects assessee’s contention that, no interest can be levied u/s 28AB, for violation of post importation condition; Interest payable under Rule 8 of Customs (Import of Goods at Concessional Rat
...View More The expression "used in or in relation to the manufacture of final product" in the definition of 'inputs' to be read in its entirety; Functional utility of goods relevant for determining what constitu
...View More Levy of service tax in relation to serving of food and beverages by restaurants, hotels, inns, guest-house, clubs or camp-sites under Sec 65(105)(zzzzv) & (zzzzw) of Finance Act, unconstitutional;
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