The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the one-year limitation period for claiming a refund arising from the finalisation of a provisional ...
Bangalore, has held that CENVAT credit cannot be denied merely because inputs used in manufacturing a principal product also ...
The West Bengal Authority for Advance Ruling (WBAAR) has held that electricity charges recovered from commercial building occupants at actual cost, without any markup or profit element, can be treated ...
Mumbai, has ruled that Customs authorities cannot reject the declared CIF transaction value of imported goods merely because ...
Hyderabad, has ruled that service tax cannot be imposed on construction undertaken under separate agreements with individual ...
Hyderabad, has held that additional charges collected for delayed payment of electricity bills do not constitute consideration for “agreeing to tolerate an act or situation” under Section 66E(e) of ...
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the grant of customs duty ...
Lucknow Division Bench, has delivered a significant ruling holding that Form GST DRC-01, being merely a summary of a Show ...
Mumbai, has set aside customs duty, confiscation, redemption fine and penalties imposed over the import of a Honda CR-V under the Export Promotion Capital Goods (EPCG) Scheme, observing that the ...
Hyderabad, has held that purity markings on re-melted gold and uncorroborated statements subsequently retracted by their ...
The Sikkim High Court has ruled that employees who had ceased to be on the rolls of a transferor company before an ...
The Bombay High Court has disposed of an Income Tax Department appeal involving a tax effect of ₹41.58 lakh, holding that the ...
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