International Tax Ruling
HC rejects Revenue's appeal seeking 8% excise duty demand on "exempt" product (Bio-compost fertilizer) made from 2 by-products; Exempt product made from by-products of dutiable final goods, can't be s
...View More HC grants stay of excise duty demand pending application for stay with appellate authorities; Union of India failed to set-up more Tribunals; Takes note of single bench of Tribunal at Bangalore coveri
...View More CENVAT credit available on input services utilized outside factory of production; Rule 3(1) must be read with broad and comprehensive meaning of ‘input service’ under Rule 2(l); Use of wor
...View More Reversal of input service tax credit not required against bad debts arising on output services; No provision in CENVAT Credit Rules to deny proportionate credit on input services utilised in providing
...View More 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
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