International Tax Ruling


Third-member upholds garment manufacturer's eligibility to CENVAT on various services availed at retail-outlets 

CESTAT Allahabad (Third Member) upholds the Judicial-Member view that manufacturer of branded garments (Assessee manufacturing goods under the brand name 'Lacoste') will be eligible for CENVAT credit ...View More

Amount spent for 'own' COSTA outlet promotion/advertising not taxable as 'franchise service' 

CESTAT Delhi holds that advertisement amount spent by Assessee towards its own (Costa/ IFHL) outlets is not includible in the taxable value of Franchise Services by treating the same as non-monetary c...View More

Upholds demand on Manpower-Services; Cites assessee’s ‘greater responsibility’ in self-assessment era 

CESTAT Delhi upholds demand of 100% service tax on “Manpower Services” under the Reverse Charge Mechanism alongwith interest and penalty in the extended period, observing that assessee has...View More

CENVAT-credit available on GTA services where freight charges are included in assessable value 

CESTAT Ahmedabad holds that assessee is entitled for CENAT-credit on outward GTA service used in connection with clearance of excisable goods namely cement from their factory premises to buyer premise...View More

Directs Revenue to adjudicate SCNs, refund-application of ICICI-Bank following SC's verdict on Interchange-fees 

Bombay HC directs Revenue to adjudicate SCN and Rs. 333 crore refund application of ICICI Bank relating to service tax on ‘interchange fees’ together and within 8 weeks, after considering ...View More

Rules on classification of ‘Glass-Lid’; Specific entry prevails over general 

CESTAT Ahmedabad allows twin appeal filed by the Assessee classifying “G Type Tempered Glass Lid” under CTH -7010 rejecting Revenue’s classification under CTH- 7013 by observing, &ld...View More

Allows CENVAT credit on inputs transferred from one unit to another basis relevant documentation 

CESTAT Bangalore quashes denial of CENVAT credit by clarifying that ‘merely because necessary permission has not been obtained for clearance of finished goods on payment of duty from one unit of...View More

Validates pre-deposit payment through Electronic Cash Ledger for Excise/Service-Tax appeals 

Bombay HC validates the pre-deposit remitted by Assessee through Electronic cash ledger (ECL) in Form DRC-03 under GST with respect to statutory appeals filed u/s-83 of Finance Act, 1994 and Section-3...View More

Quashes demand against Hindustan Aeronautics on book-entries/disclosures made as per Ind AS 

CESTAT Allahabad holds the order upholding demand of service tax under reverse charge on amounts indicated in the trial balance towards the amortization disclosure required to be made by Hindusta...View More

No CENVAT Credit denial for merging debonded EOU into DTA unit 

CESTAT Ahmedabad holds that CENVAT credit cannot be denied under Rule 10 of CCR when a debonded EOU merges into a DTA unit, as this rule applies only to the shifting of manufacturing units, and the tr...View More