International Tax Ruling
Allows simultaneous customs duty exemption under two different notifications for coal imports from Indonesia; Simultaneous duty exemption available pending final CBEC decision which is evaluating the
...View More Allows credit on inputs (i.e. plastic granules) proportionate to waste and scrap generated during manufacture of exempted final products (i.e. intravenous fluids); Since waste and scrap liable to duty
...View More Any question relating to excise duty rate, falls under exclusion provided in Sec 35G (1) of the Central Excise Act, 1944; Such question to be agitated before SC as per Sec 35L of the Act and not withi
...View More "Parallel colleges" excluded from 'Commercial Coaching & Training' services in terms of Sec 65(26) & 65(27) of Finance Act & service tax not applicable; Holds such institutions fall under
...View More Denies duty credit to assessee on capital goods purchased from registered dealer (a third party), but were clandestinely removed by original manufacturer without duty payment; Though authenticity of d
...View More No service tax payable on spare parts used for repair of old/damaged transformers under composite contracts; Assessees rightly discharged VAT on value of spare parts shown separately in contract; Reli
...View More Interest under provisions of un-amended Sec. 11AB of the Central Excise Act, 1944, applicable even prior to date of amendment (i.e. May 11, 2001); Amendment by Finance Act, 2001, effective from May 11
...View More Quashes levy of fees on import of rectified spirit unfit for human consumption; Holds levy beyond State’s / Board of Revenue’s (BoR) legislative competence / rule making power; In substanc
...View More Holds interest on refund of duty available on expiry of 3 months from date of receipt of application and not from the date of passing of order/payment of duty ; Rejects assessee's contention that inte
...View More Allows MODVAT credit under Rule 57AA of erstwhile Central Excise Rules, 1944, on underground telephone cables used for communication within factory of manufacturer; Such goods falling under Chapter 85
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 (1).PNG)
