International Tax Ruling
HC allows Cenvat Credit to ONGC on input services used to obtain crude oil at Mumbai Offshore and which is utilised in manufacture of dutiable goods at Uran plant; Use of words “directly or indi
...View More Service tax not applicable on unrecognized clinical medicines courses offered by Institute of Clinical Research (India) in collaboration with foreign university, since Institute also provided degree c
...View More ATM software and security certification services rendered before May 1, 2006 attract service tax under “Technical Inspection and Certification Services”; Rejects assessee's plea that servi
...View More HC rejects Revenue's service tax appeal against CESTAT order in Bharti Airtel Ltd; “Nature of CESTAT's order” determines maintainability of appeal before HC; Even though ap
...View More CESTAT not bound to consider grounds of appeal that are not addressed in written submissions or during oral arguments; Pressing on grounds of challenge before Tribunal is a matter of exercise of profe
...View More Upholds CESTAT's admission of appeal against Chief Commissioner's order for compounding offence; Rejects Revenue's claim that order compounding offence is merely an 'administrative orde
...View More Larsen & Toubro ruling on CBEC Circular 1/2013 binding on all Commissioners of Central Excise, Service Tax and Customs; Directs authorities within Maharashtra to issue directions to ensure L&T
...View More CENVAT Credit inadmissible if distributed by registered office to manufacturing unit, without obtaining Input Service Distributor ('ISD') registration or without issuing invoices as per statutory prov
...View More Customs Authorities can't take penal action against 100% EOU for non-fulfilment of export obligations before expiry of extended period of Letter of Permission (LoP) issued by Developmen
...View More Dr. Reddy's Laboratories (manufacturer) liable to pay interest on CENVAT Credit wrongly taken despite its subsequent reversal; Under Rule 14 of CENVAT Credit Rules, 2004, interest payable on credit "w
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