International Tax Ruling
Installation and testing charges of D.G. sets form part of assessable value for computing excise duty liability; Rejects assessee’s claim that such charges not part of manufacturing activities;
...View More Denies credit of additional customs duty availed against photocopy of bill of entry on imports through courier; Rejects assessee's reliance on Chennai Tribunal ruling in Controls & Drives Coimbato
...View More Penalty leviable where part of interest (on delayed service tax payment) not paid before issue of show cause notice; Reverses Commissioner (Appeals) interpretation of Tribunal ruling in Nischint Engin
...View More 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
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