Home Highlights June 2012 Year 2012 This

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1. Benefit of exemption under notification in respect of playing cards as sports goods - the term ‘sports goods’ used in the notification is of wide purport and does cover...

2. Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

3. Claim of exemption towards services used for export of goods - the responsibility entirely lies with the appellant to prove that the goods were in fact exported by...

4. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

5. GTA Services - the words “in relation to transport of export goods” cover even bringing the empty containers to the factory for the purpose of stuffing the export goods.

6. Seeks to amend notification No. 94/1996-Customs - Exemption to re-imported goods exported under various Export Promotion Schemes. - Notification

7. Refund claim of service tax - denial as Terminal Handling Charges used in respect of goods exported - refund allowed - AT

8. Levy of Cess - Tea Act, 1953 - Prime facie, there is no notification in the instant case for exemption of the cess in respect of export under-bond - AT

9. Notification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing ...

10. Refund of CENVAT Credit - The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is...