International Tax Ruling


Cannot interfere with Tribunal's discretion w.r.t. non-imposition of penalty; Dismisses Revenue's appeal 

Bombay HC dismisses Revenue’s appeal against non-imposition of penalty w.r.t. late payment of service tax on finding no perversity in exercise of discretion, holds that, there can be no s...View More

Reverse-charge levy on steamer-agent, charter-hire, ship-repair service, etc. received outside India unsustainable 

CESTAT Kolkata sets-aside demand confirmed under reverse charge mechanism (RCM) on various services received by assessee (engaged in transportation of crude oil and petroleum products globally apart f...View More

Allows CVD-exemption on aluminum waste/scrap used for manufacturing circles from unwrought plates & sheets 

Gujarat HC rules in favour of assessee who clears aluminium circles from its factory, holds it entitled to exemption from Additional/Countervailing Duty (CVD) on import of aluminium waste and scrap us...View More

Upholds CESTAT order allowing input-service credit to ‘Sony Pictures’ acting as broadcasting agency

Bombay HC dismisses Revenue’s appeal against CESTAT Order, which allowed CENVAT credit of input services used in broadcasting services; Revenue’s allegation was that ac...View More

'Bank Statements' an 'acceptable document' to avail exemption w.r.t. 'Interest Income' on overdraft 

CESTAT Kolkata sets-aside the service tax demand on interest income earned by assessee-Cooperative Bank on Overdraft and Cash Credit facilities, declares demand as “grossly illegal and cannot be...View More

Sets-aside credit-denial to 'Crompton Greaves' on services invoiced to transformer division; Remands matter 

CESTAT Mumbai sets-aside order denying CENVAT Credit to Crompton Greaves (Assessee) on various services such as garden maintenance, canteen, housekeeping and fire protection availed by its ‘tran...View More

Sets-aside credit-denial to 'Crompton Greaves' on services invoiced to transformer division; Remands matter 

CESTAT Mumbai sets-aside order denying CENVAT Credit to Crompton Greaves (Assessee) on various services such as garden maintenance, canteen, housekeeping and fire protection availed by its ‘tran...View More

Assessee not responsible for SVLDRS-3 non-payment due to portal glitch; Allows scheme's benefit 

Bombay HC rules that "the Petitioner should not be denied the benefit of the SVLDRS when no fault can be attributed to the Petitioner", in a matter where the Revenue declined to process assessee's SVL...View More

Extends exemption to molasses for captive consumption post 2005 tariff restructuring 

CESTAT Chennai rules on eligibility to claim exemption under Notification 67/95 in respect of molasses used in the manufacture of Rectified spirit and Extra Neutral Alcohol (ENA) as also on ramificati...View More

Imported 'Lithium-ion battery' for Tractor export qualifies as Automotive Battery for DFIA Scheme benefits 

CESTAT Hyderabad dismisses Revenue's appeal and upholds the adjudicating authority's decision, confirming that the assessee is eligible for duty exemption under Notification No. 25/2023-CUS for import...View More