International Tax Ruling
Imposes penalty despite reversal of MODVAT Credit prior to issuance of Show Cause Notice (SCN) / adjudication; Fact that assessee cleared inputs and capital goods without payment of duty, failed to re
...View More Allows input service credit of Manpower Recruitment / Supply Agency services to job-worker, despite removal of goods absent excise duty; Rejects Revenue's contention that job-worked goods being exempt
...View More Rejects excise duty refund claim filed pursuant to Tribunal’s order, as being time barred; Period of limitation must be counted from “relevant date” i.e. date of Tribunal’s ord
...View More Rejects exemption (under Notification No 63/95 dated March 16, 1995) on goods supplied by assessee to HAL, which in turn supplied goods to Defence; Rejects assessee's plea that supplies were ultimatel
...View More Activity of operating and maintaining stockyard taxable under "Clearing & Forwarding Agent" service, in terms of erstwhile Sec 65 (72) of Finance Act; Rejects assessee's contention that it merely
...View More Allows credit of Special Additional Duty (SAD) paid on imports through utilization of Duty Entitlement Pass Book (DEPB) credit; Rejects Revenue's contention that assessee entitled to claim only drawba
...View More Service tax leviable on payment of salaries of recruited candidates plus commission; Service tax payable under Manpower Supply Service (MSS); Rejects assessee's contention that activities amount to Ma
...View More Allows export of goods under duty drawback claim to EOU in the process of debonding; Drawback available post discharge of final duty liability and before issuance of final de-bonding order; Rejects Re
...View More Allows credit of additional customs duty (ADC) paid through debit to DEPB scrip for the period before 2000; Rejects Revenue’s contention that credit available only when ADC paid by cash; Para 7.
...View More Ownership of capital goods not relevant for availment of credit; Job worker eligible for MODVAT credit on capital goods lent under leave and license agreement; Rejects Revenue’s contention that
...View More
 (1).PNG)
