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1. Exemption from service tax - Job work - printing of PVC film/ sheets - Manufacturing activity vs Processing of goods - It is to be seen that the activity of production...

2. Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The...

3. Classification of export goods - Ilmenite upgraded (processed) - it is difficult to agree with the view of the Department that to obtain beneficiated Ilmenite processes...

4. Nature of activity - manufacture or service - Activity amounting to manufacture or not - crushing of lumps - Transformation processes - Transformation of goods in new...

5. Denying the registration u/s.12AA - Charitable activity u/s 2(15) - In any event, CIT (Exemption) should not have come to conclusion that the objects of the appellant...

6. Whether the activity of mounting of Water Purification and Filteration System (WPFS) on a base frame amounts to manufacture or not - since the end result of the process...

7. Activity Manufacture OR Not – the processes of decantation and distillation done by the appellant - whether processed goods remain same as Crude Oil - held no...

8. CENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - The process helps restore coating...

9. Classification of supply - Composite supply or not - Job-Work or not - activity of tanning, with chemical consumption - treatment or processing undertaken on goods owned...

10. Exemption from duty of customs - import of Lithium Ion Cell (Captive Consumption - For LED) - Emergency LED Light is fundamentally a type of LED light, albeit a...

11. Pursuant to the Supreme Court decisions in Commissioner of Customs, Chennai v. M/s. Denso Kirloskar Industries Pvt Ltd. and Commissioner of Customs (Import), Mumbai v....

12. Classification of supply - Works Contract Services or not - activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System...

13. Whether the process of crushing of coal would amount to manufacturing activity - the activity could not be covered as a ‘manufacturing activity’ nor the crushed coal...

14. Charitable Trust - The fact that the receipts from commercial activities are more compared to the overall receipts of the charitable organization can neither lead to the...

15. The High Court examined the issue of denial of operation and maintenance benefits u/s 26 of the SEZ Act for the intervening period from 01.04.2015 to 08.05.2016. It...