International Tax Ruling


Cannot deny rebate claims to unit having utilized ‘specified services’ for exports despite EOU-Notification violation

CESTAT Chennai allows assessee (an 100% EOU) to take rebate in respect of services like transportation charges, stuffing of cargo, CHA, THC etc used in connection with export of ‘Cut...View More

Considering contradictory CESTAT rulings, quashes order denying Sugar-Cess credit: Remands matter 

Gujarat HC disposes writ petition challenging denial of CENVAT credit of sugar cess levied and collected under Sugar Cess Act,1982 to Assessee (Shree Renuka Sugars Ltd.), quashes and sets aside t...View More

Dismisses Revenue's SLP challenging HC-judgment quashing liability of VCFs managing investor money 

SC dismisses Revenue’s SLP against Karnataka HC judgment which held that managing investors' money under 'trust structure' by Venture Capital Funds (VCFs)...View More

E-learning courses provided to overseas entity not OIDAR service; Allows export benefit 

CESTAT Bangalore refuses to classify e-learning content developed and supplied by the Assessee to its counterpart in USA as ‘Online Information and Database Access or Retrieval Service (OIDAR)&r...View More

Dismisses Revenue's SLP challenging HC-order setting-aside penalty for excess ITC-availment by auto-dealer 

SC dismisses Revenue's SLP challenging the judgment of Rajasthan HC which dropped penalty against dealer of Tata Motors (assesee) but sustained reversal of ITC availed in excess of output tax payable ...View More

Upholds Tax Board's order confirming ITC reversal; Drops penalty 

Rajasthan HC through its judgement upholds the ruling of the Rajasthan Tax Board (RTB) that confirmed reversal of ITC availed by the Assessee on purchases, after sales were being effected by the Asses...View More

Construction of residential complexes by sub-contractor for Govt. bodies not taxable 

CESTAT Ahmedabad dismisses Revenue’s appeal, upholds Commissioner’s order that dropped the demand of service tax on a sub-contractor (assessee) who constructed residential complexes for Go...View More

Quashes penalty imposed against medicine trader on goods detained during transit alleging undervaluation

 Punjab and Haryana HC allows appeal filed by Assessee (engaged in purchase and distribution of medicines) against the order passed by Tribunal which confirmed penalty under Punjab VAT Act 2005 a...View More

Delivers split verdict on small packs coconut oil classification  as 'Hair' or 'Edible' oil

SC delivers split verdict on classifying coconut oil in small containers issue i.e whether in small packs, container,, pouches etc, same would be 'hair oil' under heading 3305 and in larger packs it w...View More

SCN demanding Excise-duty instead of Customs-duty on EOU to DTA clearances 'void-ab-initio' 

CESTAT Ahmedabad quashes imposition of Central Excise Duty demanded in lieu of Customs duty on imported goods obtained duty free, cleared to Domestic Tariff Area (DTA) units from Assessee’s...View More