International Tax Ruling


Quashes notices against MRF proposing ITC-reversal on capital goods utilized for inter-state transactions 

Madras HC quashes batch of notices issued against MRF(Assessee) that proposed reversal of ITC on capital goods utilized in the process of manufacturing and selling of goods inter-state, Remarks &ldquo...View More

Copy of judgment handing big win for States to regulate 'industrial alcohol' by 8:1 majority 

SC by 8:1 majority, holds that, State Legislature has the competence to legislate on “industrial alcohol”while deciding the issue whether “intoxicating liquors” in Entry 8 -Lis...View More

Grants concessional customs duty benefit to CISCO on ethernet switches 

CESTAT Mumbai in a bunch of appeals, quashes re-assessment orders denying concessional Basic Customs Duty (BCD) on CISCO “Catalyst 3850 series Ethernet Switches” (goods) imported; Goes by ...View More

Copy of LB-judgment settling split-verdict on taxability of 'Interchange-fees' at Issuing-Bank's hand 

SC (3-Judge bench) upholds the judgment and reasoning of Justice S. Ravindra Bhat while deciding the split verdict on taxability of ‘interchange fees’ received by Issuing Bank from Acquiri...View More

Commission to Director serving as Company employee not taxable under BAS 

CESTAT Ahmedabad drops demand under reverse charge mechanism (RCM) on commission paid to directors given treatment as part of salary as per the books of accounts and TDS deduction status as per 26AS o...View More

Quashes assessment vis-a-vis IPR-royalty, cites flawed decision making process 

Bombay HC in respect of fastening of VAT liability on royalty payments for right to use Intellectual Property Rights (IPR) granted by Luxembourgian Company, holds the demand as ‘entirely unsusta...View More

Sets-aside Tribunal’s order oblivious to own findings on pre-deposit; Restores second appeal 

Gujarat HC quashes dismissal of second appeal before Tribunal challenging order of Dy. Commissioner of Sales Tax whereby first appeal was dismissed for non-payment of pre-deposit; Restores appeal file...View More

Allows Vodafone to take credit of ‘input service’ used for erecting BTS Tower/Shelter 

CESTAT Mumbai allows Vodafone Idea appeal, quashes order disallowing CENVAT-credit taken on ‘input services’ like construction service, erection, commissioning & installing services, t...View More

Allows refund of credit where service tax paid during GST-regime after audit objections 

CESTAT Chennai finds the order of Commissioner (A) denying refund of CENVAT credit of service tax alongwith interest paid under reverse charge mechanism (RCM) in GST era, subsequent to audit objection...View More

Reversing CENVAT-credit sans proving that ‘capital goods’ are ‘fully or partially written of”, wrong 

CESTAT Chennai quashes orders of lower forums (adjudicating and appellate authorities) which confirmed reversal of CENVAT-credit availed on ‘capital goods’ for manufacturing sugar which we...View More