International Tax Ruling
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
...View More Allows reversal of CENVAT credit, against discharge of liability towards pre-deposit u/s 35F of Central Excise Act, 1944; Holds Rule 3(1) of CENVAT Credit Rules, 2004 is not a provision which restrict
...View More Absent evidence, two separate contracts for supply and construction cannot be held as artificially bifurcated to escape service tax liability under Works Contract Composition Scheme; Sets aside Adjudi
...View More Duty paid during pendency of appeal proceedings for an earlier period, deemed as "paid under protest"; Limitation period as prescribed under Sec. 11B of Central Excise Act, 1944 not attracted to such
...View More Rejects Revenue's demand for paltry sum of differential excise duty as colossal waste of time of judiciary by pressing irrelevant legal principles; However, accepts Revenue's reliance on Madras HC in
...View More Settlement Commission entitled to pass orders not only in relation to matters covered by settlement application but also referred in Commissioner's report; Rejects Revenue's contention that Settlement
...View More HC quashes CBEC Instruction dated May 11, 2011 as contrary to provisions of Finance Act and Notification dated April 25, 2011; Holds institutes providing training for 'Commercial Pilot License' and 'B
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