# Hon’ble Supreme Court holds credits note issued to buyer after a period of two years from date of transaction as not sufficient document to claim refund ...Click here for copy of the judgement
# Apex Court holds iron and steel structures used captively for installation of sugar factory is not classifiable as ‘capital goods’ ...Click here for copy of the judgement
# Hon’ble Supreme Court holds royalty charges to form part of transaction value on import of pre recorded music CDs ...Click here for copy of the judgement
# Madras High Court holds no antidumping duty shall be applicable on raw materials imported for export under Quality Based Advance License Scheme ...Click here for copy of the judgement
# Hon’ble Supreme Court holds value of SIM cards to be part of service and hence includible in gross value ...Click here for copy of the judgement
# Mumbai High Court upholds levy of service tax on ‘Renting of immovable property service’ ...Click here for copy of the judgement
# ROM on LB decision of BSBK Pvt Ltd dismissed...Click here for copy of the decision
# CESTAT holds refund under Rule 5 of Cenvat Credit Rules, 2004 does not stipulate correlation between inputs and final products exported ... Click here for copy of the decision
# CESTAT holds pre registration credit on inputs permissible ...Click here for copy of the decision
# CESTAT holds credit is eligible on service tax paid on transportation and clearance of waste generated during course of manufacture of final product ...Click here for copy of the decision
# CESTAT holds manufacturer is eligible for service tax paid on repair and maintenance service of windmills situated away from factory ...Click here for copy of the decisions
|