International Tax Ruling


Allows cash refund of CENVAT-credit closing balance not carried forward to GST 

CESTAT Ahmedabad allows GE Power Systems India (assessee) cash refund of closing balance of Cenvat credit which has not been carried forward to GST; States that Section 142(3) also deals with those ev...View More

Upholds demand on construction services to Bihar Govt. citing exemption omission w.e.f April 2015 

CESTAT Kolkata upholds service tax demand on the provision of construction services carried out by assessee (a real estate company) for the State of Bihar for the normal period for 2014-15 up to June,...View More

100% EOU entitled to interest on delayed pre-deposit refund after Tribunal's favorable order 

CESTAT Kolkata holds that the assessee (a 100% EOU) is entitled to claim interest till its realization on delayed refund of pre-deposit which was made under the direction of the Tribunal after the ord...View More

Allows Assesse’s application under SVLDRS despite belated tax payment subject to interest 

Madras HC directs Revenue to accept Assessee’s application under SVLDRS, despite payment by the Assessee beyond the extended due date notified by Board due to Covid-19; Directs Assessee to pay i...View More

Refuses condoning Revenue's 865-days delay in filing appeal against Advance-Authority ruling 

Bombay HC, emphasizing on the difference between Section 130 and section 28KA of Customs Act, 1962, dismisses Revenue’s interim application for condonation of delay w.r.t. appeal against th...View More

Revenue cannot deny duty-drawback alleging excess payment without SB/BoE amendment; Allows writ 

Madras HC holds that “Refund can be claimed or denied only if the assessment is countermanded in the manner known to law, is under the .. provisions” while reiterating the settled law rega...View More

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