International Tax Ruling
CESTAT dismisses Revenue appeal, allows input service credit refund against investment advisory services provided to foreign entity; Rejects Revenue contention that refund unavailable as such ser
...View More CESTAT allows credit of housekeeping, domestic ticketing, food & catering, employee transport for purposes of service tax refund under Notification No. 5/2006-CE (N.T); Relying on Bombay HC ruling
...View More CESTAT allows input service credit of Group Health Insurance attributable only to employees, not their family members; Service tax paid on insurance of employee’s families no way relatable to as
...View More CESTAT allows input credit of commission agent services received for sale of liquid gas; Rejects Revenue’s contention that no sales promotion activities rendered by commission agent, hence credi
...View More HC condones delay of 168 days in filing appeal before CESTAT; Delay occurred on account of file being misplaced in consultant’s office due to shifting / renovation; Holds that lapse or negligenc
...View More HC upholds pre-deposit, input credit availment of services utilised towards trading and real estate business prima facie does not warrant complete waiver; Rejects assessee’s contention that non-
...View More Tribunal rejects Revenue appeal, allows capital goods credit on cylinders used for storing hydrogen gas on hired vehicles; Rejects Revenue’s attempt to disallow credit on the ground that goods n
...View More HC rules Third Member Tribunal ruling on switchgear products’ retail sale price valuation u/s 4A of Central Excise Act prior to March 1, 2008 ought to be set aside; Third Member failed to consid
...View More Sale of branded gutkha during AY 2001-02 liable to U.P. Trade Tax @ 10% as “unclassified goods” r/w Notification dated June 1997; Rejects assessee’s contention that since Gutka liabl
...View More Tax evasion intention sine qua non for seizure of goods; HC quashes Sales Tax Tribunal’s order of seizure on the ground of undervaluation vis-a-vis city retail selling rate; Accepts assessee&rsq
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