International Tax Ruling


Denies credit to Pepsico absent inputs/services relation with factory repair/modernization/renovation 

CESTAT Allahabad disallows CENVAT credit to Pepsico India Holdings (Assessee) on various inputs/input services i.e. chemicals for flooring, civil-works on project-site, clearing of drainage,...View More

Following settled HC precedents, drops demand in 210 cases involving adjudication delay 

CESTAT Delhi allows a batch of 210 appeals involving delay in adjudication noticing Revenue's failure "to substantiate that the Adjudicating Authority was prevented by “such circumstances o...View More

‘Industrial paint’ forms essential part of wind mills, eligible for duty exemption 

CESTAT Mumbai sets aside duty demand on ‘industrial and marine paints’ used in wind operated electricity generator/wind mills since same are ‘parts and components’ of wind mill...View More

Allows declaration under VCES rejected due to audit-report subsistence; Dismisses Revenue’s appeal 

Delhi HC upholds ruling of CESTAT, New Delhi that allowed Assessee’s declaration filed under the Voluntary Compliance Encouragement Scheme (VCES) declaring Service-Tax dues of Rs 7.22 Crores by ...View More

Dismisses Revenue’s challenge to quashing of penalty sans SCN issuance to dealer 

SC dismisses appeal by Revenue against order of Telangana HC which quashed penalty on the ground of non-issuance of show cause notice (SCN) under Andhra Pradesh Value Added Tax Act, 2005 (APVAT); On t...View More

Quashes penalty order on account of non-issuance of show cause notice 

Telangana HC quashes order demanding VAT on noting that order has been passed without even issuing a show cause notice; Observes thus, “No order of penalty can be passed without a show cause not...View More

Allows CENVAT-credit to BSNL on telephone sets supplied to customers against security-deposit 

CESTAT Ahmedabad finds BSNL (assessee) entitled to take CENVAT credit on telephone instrument and internet modem supplied to customers for which assessee took a refundable security deposit; Rules that...View More

Allows 75% abatement to recipient where GTA service-supplier declares no CENVAT-credit availed 

CESTAT Ahmedabad holds that 75% abatement on transportation charges cannot be denied to the service recipient of 'goods transport agency' service, where the service provider declared that they had not...View More

Upholds CENVAT-credit availed on input services availed at Pune unit despite usage by other units elsewhere 

CESTAT Mumbai dismisses Revenue’s appeal, finds CENVAT credit of input services taken by assessee at its Pune office proper even though such services were received by its various units across th...View More

NSDL's information transfer and data processing services for Depository Participants taxable under Banking services 

CESTAT Mumbai upholds the order of Commissioner that held that services provided by National Securities Depository Ltd (assessee) to Depository Participants from April 1,2004 to March 31,2009 are taxa...View More