International Tax Ruling
HC denies CENVAT credit on inputs stored outside factory premises, without prior permission of jurisdictional Commissioner of Central Excise; CBEC Circular dated May 1, 1996 relaxes mandatory requirem
...View More Construction of 15 independent houses not taxable under "Construction of Complex service" in terms of Sec. 65(105)(zzzh) read with Sec 65(91a) of Finance Act; Tax payable only on construction of build
...View More Karnataka Clarification & Advance Ruling Authority on VAT, clarifies deduction for 'deemed value' of labour and similar charges, in respect of AMC of printers, plotters, copiers and scanners; Deem
...View More Allows deemed MODVAT credit on inputs received from supplier, despite non-discharge of full duty liability by input-manufacturer; Rule 57A(6) of erstwhile Central Excise Rules r/w Notification No. 58/
...View More Sets aside Appellate Commissioner’s order allowing refund of excess duty under Sec 11B of Central Excise Act, consequent to retrospective price reduction in terms of agreement; Sole reliance on
...View More Allows input service credit of "renting of immovable property service" in respect of assessee's sales office; Rejects Revenue's contention that sales office has no nexus with assessee's manufacturing
...View More Sets aside Single Judge order dismissing assessee's writ, for availability of alternate remedy under Statute; Only Courts with writ jurisdiction can adjudicate on validity of statute, not Appellate Au
...View More Grants partial respite to HSBC against CENVAT Credit refund claim of Rs 110 Cr, for the period Dec 2005 to Sep 2011; Remand of assessee’s appeals by Appellate Commissioner beyond its powers and
...View More Allows credit of GTA services and lubricants used in manufacture of final product, viz. sponge iron though waste from inputs cleared absent duty; Rejects Revenue's contention that iron ore and coal fi
...View More Grants benefit of concessional 1% duty on final products, where excise duty on intermediate product paid; Discharge of duty on intermediate goods as good as non availment of CENVAT credit on inputs; R
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