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1. Concessional rate of tax (CST) 3% or 2% of CST - oxygen gas used as raw material - when it has been found that the oxygen gas is used as a ‘refining agent’ and its main...

2. Input tax Credit - Coal is a raw material for manufacturing of cement or not - in the present case, the coal used in the process of manufacture of cement is indeed an...

3. Classification of goods - rate of tax - Nylon Chips - plastic granules or not - The High Court examined the manufacturing process of Nylon Chips and concluded that they...

4. Interest on refund - Rate of interest - The rate of interest is statutorily prescribed under section 27 (A) read with Notification issued there under according to which...

5. 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...

6. Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international...

7. Review of customs duty exemptions - Extension of conditional exemption rates of BCD: The BCD exemption for specified goods covered under various serial numbers of...

8. Grant of interest / compensation for delayed Refund of unutilized input tax credit - Rate of interest - HC awarded 9% instead of 6% applying the proviso to section 56 -...

9. Interest rate on delayed refunds u/s 11BB of Central Excise Act, 1944 restricted to 6% p.a. as per Notification 67/2003-CE (N.T.), overruling appellant's claim of 12%....

10. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

11. Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General...

12. Refund of differential tax - Input tax credit - rate of tax on LNG - situation post GST regime - The petitioners are entitled to get refund of amount of tax paid by it...

13. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

14. Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

15. Classification of goods - manufacture of nylon and leather belt, nylon and rubber belt and nylon and textile belt - Not only the products manufactured are wholly from...