International Tax Ruling
CESTAT allows input service credit on construction / erection / fabrication of temporary shed for storage of cement and steel inside factory premises; Services in relation to setting up, modernis
...View More CESTAT cites 'revenue neutrality' to allow proportionate input credit on generation and supply of electricity to assessee’s second unit with different Excise registration; Distinguishes Maruti S
...View More CESTAT upholds Commissioner (Appeals) ruling, credit availment by ‘service recipient’ no ground to deny 75% abatement benefit on ‘GTA services’; Notification Nos. 32/2004-ST an
...View More Where goods partly sold to independent buyers and partly consumed captively, assessable value of captively consumed goods shall be ‘Transaction Value’; Rule 8 r/w Rule 9 of Valuation Rules
...View More CESTAT allows capital goods credit on laptop (installed with special software) used to operate aluminium pressing machines in factory; Laptop falls within Chapter 84 of Central Excise / Customs Tariff
...View More Tribunal can order pre-deposit while remanding proceedings despite dispensation of such requirement by Commissioner (Appeals); Sec. 35C of Central Excise Act empowers Tribunal to confirm / modify / an
...View More HC grants partial waiver of pre-deposit, Tribunal must show indulgence while waiving pre-deposit, where subject matter of appeal results from re-opening of past years’ assessments / involves und
...View More Bombay HC denounces Mumbai Tribunal for dismissing appeal on grounds of non-compliance of pre-deposit order, where appeal already pending before HC; Where Tribunal grants partial dispensation of pre-d
...View More Providing infrastructural facilities to various concessionaires in retail store by assessee (Shoppers Stop), prima facie classifiable under Business Support Services (BSS), before introduction of &lsq
...View More HC quashes Revenue communication demanding Rs. 22.28 Cr credit reversal with interest and penalty within 2 days, pursuant to Adjudication Order dated December 27, 2013; Such communication not only def
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