International Tax Ruling


Copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters 

Pursuant to IDT Breaking News, copy of SC judgment allowing CENVAT credit on transmission towers, parts, shelters and the like is now available for download...View More

Grants refund with interest after inordinate delay; Orders inquiry against erring officials 

Bombay HC directs Revenue to refund service tax along with interest due to the Assessee after an inordinate delay of more than 10 years in granting the same; Directs commissioner to “…und...View More

Interest liability co-terminus with duty-demand; Plea regarding non-mention in O-I-O "misconceived" 

Bombay HC infers that liability to pay interest u/s 28AA when there is a default or delay in payment of duty is ‘automatic’, in these terms states, there cannot be any question of interest...View More

Assessee in-capacity to prove work orders execution with materials; Remands to probe exemption eligibility 

CESTAT Kolkata quashes the demand of service tax under the category of ‘Commercial or Industrial Construction Service’ and allows assessee’s appeal by way of remand, upon noticing th...View More

Waives penalty on petty-contractor due to lack of service tax knowledge 

CESTAT Allahabad waives penalty imposed on assessee (a petty contractor) u/s 80 of the Finance Act, 1944, highlighting errors by lower authorities that despite agreeing with assessee submission regard...View More

Cross-utilisation of CENVAT credit from manufacturing activity for payment of service tax permissible 

CESTAT Delhi holds that assessee can cross-utilised the CENVAT credit pertaining to the manufacturing activity for payment of service tax; Refers to Rule 3 of CCR, 2004, to clarify that “Once cr...View More

Infrastructure-sharing by Hospital with Diagnostic Service Providers in revenue-sharing model outside BSS scope 

CESTAT Chandigarh quashes demand on OP Jindal Institute of Cancer and Research under the head ‘Business Support Services’ for sharing revenue with certain Diagnostic Service Providers (DSP...View More

Quashes confiscation of areca-nuts basis Research and Development Foundation’s report: Dismisses Revenue's appeal 

Punjab and Haryana HC dismisses Revenue’s appeal challenging the ruling of CESTAT Chandigarh that set aside the order of confiscation of areca nuts imported by the Assessee- firm thereby allowin...View More

'System glitch' no ground for MEIS-benefit denial; Cites 'ease of doing business' 

Bombay HC quashes rejection of amendment of shipping bills done manually, thereby, disentitling Merchandise Exports from India Scheme (MEIS) benefit, cites that, non-alignment of technological system ...View More

Dismisses Revenue’s SLP challenging CENVAT availed on co-generation power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More