CESTAT Ahmedabad rules that to avail abatement under Notification No. 01/2006-ST, the cost of material provided by the service recipient must be included in the gross value of construction service.
A detailed analysis of the ITAT Amritsar’s decision declaring an assessment order void ab initio due to the wrong section of jurisdiction being cited. An insight into the Indian tax law nuances and key takeaways from the case.
CESTAT Ahmedabad holds that no separate service tax can be levied on the commission received by the appellant from BSNL, when it’s included in the gross sale price of SIM cards. This verdict aligns with previous judgments favoring the assessee.
Learn about the landmark ruling of CESTAT Kolkata which stated that the processes of Re-Crystallisation and Distillation do not qualify as manufacture under the Central Excise Act, and the implications of this judgment on the appellant, Ganga Rasayanie.
A critical judgement by CESTAT remands the case of Suraj Ropes, a defunct manufacturer, seeking a refund of unutilised CENVAT credit accumulated due to export under bond and LUT. Read on for a comprehensive analysis of the case.
Detailed analysis of the recent ITAT ruling in the case of Lear Automotive India Private Limited Vs ACIT, where engineering and development costs were classified as revenue expenditure.
In a landmark decision, CESTAT Ahmedabad supports Welspun Corp Ltd, permitting the use of Cenvat credit of basic excise duty to offset Education Cess and Secondary & Higher Education Cess, establishing a crucial legal precedent.
The Punjab and Haryana High Court has dismissed a petition requesting certified copies of documents in the case of Manpreet Singh Vs State of Punjab. The court determined that the request had become infructuous due to subsequent events.
Learn about the significant verdict of CESTAT Ahmedabad in Universal Medicap Limited Vs Commissioner of Central Excise & ST case, offering critical insights on taxability and exemptions concerning the sterilization process in goods production.
Delve into the notable decision of ITAT Chandigarh in the case of Mahaluxmi Food Industries Vs ITO, concerning the right to set off losses against surrendered business income as per Section 115BBE(2) of the Income Tax Act, 1961.
