International Tax Ruling
CESTAT Mumbai, in a matter of classification of Daikin’s‘split air conditioners incorporating refrigerating unit with dual function (cooling and heating)’, holds that an assessing of
...View More Kerala HC upholds CESTAT Bangalore ruling, holds that Kerala State Ex-services League State Committee (assessee) looking after the socio-economic and welfare matters of ex-servicemen and their familie
...View More Madras HC directs the Commissioner of Customs (Export) to refund the duty paid on import of black pepper by Assessee which was declared unfit for human consumption and was subsequently re-exported on
...View More CESTAT Kolkata, referring to Notification No. 12/2003-ST (Notification), and the decision of CESTAT Delhi in FIITJEE Ltd, rules that FIITJEE (assessee) is not liable to pay service tax on the sale val
...View More CESTAT Ahmedabad upholds the classification of Biovita, made from spraying Biovita Liquid on bentonite powder under CETH 3101 as ‘Bio-Fertiliser’, rejecting Department’s re-classific
...View More CESTAT Ahmedabad finds the demand of differential duty on manufacturer of PC copper strip/wire based time-barred, despite noting that assessee was liable to pay duty on finished goods at 12% and not 1
...View More CESTAT Ahmedabad upholds the Adjudicating Authority’s order dropping SCN proceedings against various manufacturers of Polyester Texturized Yarn, relying on SC decisions in Kayem Synthetics and S
...View More CESTAT Allahabad allows Honda’s appeal for apportionment of CENVAT Credit by holding that "...only such credit which was availed on input service used commonly in exempted service and dutiable g
...View More CESTAT Ahmedabad allows Assessee’s appeal classifying the transaction carried out by the Assessee to be sale and not a service by observing “….that the appellant is under obligation
...View More SC remands the proceedings related to SCNs issued against Tata Steel Ltd by the Additional Director General, DRI, to the CESTAT Kolkata in view of judgment delivered in Canon review case; The SCNs pro
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