‘Pushti’ is Powdered Mixture of Cereals, Pulses and Sugar, Exempted from GST: AAR [Read Order]
The Karnataka Authority for Advance Rulings (AAR) has ruled that "Pushti," a powdered mixture of cereals, pulses, and sugar, is exempted from GST (...
Value of Raw materials not Added to Determine Service Tax when contract simpliciter uses Service of Commercial and Industrial Construction without supply of any Raw Materials: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the value of raw materials not added to determine service tax liability when the contract simpliciter...
Purchase of Raw Materials and Usage of them for Manufacture as Independent Manufacturer: CESTAT quashes Excise Duty Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench quashed excise duty demand as there was purchase of raw materials and usage of them for manufacture as independent...
5% GST applicable on Printing Services, if content supplied by recipient along with Raw Materials: AAR [Read Order]
Telangana Authority For Advance Ruling (AAR) has recently ruled that 5% Goods and Service Tax (GST) is applicable on printing services if content supplied by recipient along with raw materials. ...
Oxygen not a 'Raw-Material' for Manufacture of Steel, not Eligible for Concessional Sales Tax Rate: Supreme Court [Read Order]
In a ruling against the manufacturers of Tata Steel, the Supreme Court has held that oxygen cannot be treated as a “raw material” for the manufacturing of the product steel, and therefore, not...
Purchase of Raw Material and making packing material is manufacture: ITAT allows Additional Depreciation [Read Order]
The Income Tax Appellate Tribunal (ITAT), Indore Bench allowed additional depreciation as Purchase of raw material and making packing material is manufacture. The assessee-company, M/s. Madhuri...
Purchase of Raw Materials, exact quantum not ascertainable: CESTAT grants benefit of Abatement [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad granted benefit of Abatement as there was exact proof for purchase of some raw materials however exact quantum of the same...
Clearance of Imported Raw Materials by EOU after Payment of Customs Duty & Interest: CESTAT quashes Additional Demand of Interest [Read Order]
While quashing an additional demand of interest by the Customs department, the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the demand is not...
