International Tax Ruling


Himani's Boroplus Prickly Heat Powder, Navaratan Oil, Sonachandi Chavanprash classifiable as drugs 

Telangana HC allows assessee’s tax revision, holds that five products—Navaratan Oil, Gold Turmeric Ayurvedic Cream, Boroplus Antiseptic Cream, Boroplus Prickly Heat Powder, and Sonachandi ...View More

Sets-aside cryptic/presumptive order affirming liability under manpower-supply on labour charges invoice 

CESTAT Chennai sets aside cryptic and non-speaking order confirming demand against assessee (manufacturing and supplying flush doors) under Manpower Recruitment of Supply Agency (MRS) service on labou...View More

Quashes SCNs for non-communication of transfer to call-book 

Bombay HC sets aside SCNs issued against ICICI Home Finance Company Ltd (assessee), affirmatively answers that non-communication of transfer of the show cause notices to call book is fatal to the case...View More

Allows credit on Insurance Services, however denies w.r.t. rent-a-cab against telecom tower maintenance service 

CESTAT Mumbai sets aside lower authority’s order to the extent it denies CENVAT Credit to assessee (providing output service of maintenance of various telecom towers) in respect of Insurance Ser...View More

Citing settled law, allows credit on outward-freight charges for FOR-basis sale/delivery 

CESTAT Mumbai finds the assessee (a manufacturer of automotive components) eligible for CENVAT credit on the service tax paid for outward freight charges ie Goods Transport Ag...View More

Quashes AO construing limitation from date of order digitally signed, made available in system 

Bombay HC sets-aside assessment order (AO) imposing VAT, having been passed after expiry of four years from the end of the year containing period to which return relates, thus is not a valid order bei...View More

Providing VFX, post-production services to overseas media houses, with remote limited access, an 'export' 

CESTAT Mumbai rules that providing VFX and post-production services to international film production and media houses, with restricted electronic access (i.e. access restricted through user ID an...View More

Hyundai’s extended-warranty scheme ‘a promise to do an act’, taxable from July 2012 

CESTAT Chennai upholds service tax demand on charges collected from dealers towards Extended Warranty Scheme (EWS) offered to customers under normal period on finding that the EWS is like a ‘ass...View More

Upholds Biofos Mono Calcium Phosphate re-classification; Highlights Assessee's deliberate attempt to mis-classify 

CESTAT Ahmedabad on observing that there has been a deliberate attempt on the part of the Assessee to classify the imported Biofos Mono Calcium Phosphate (BMP) in bulk under CTH 2309 9090 instead of C...View More

CVD paid on re-import post GST refundable in cash: Distinguishes Rungta Mines ratio 

CESTAT Mumbai allows cash refund of Additional Duty of Customs (CVD) paid @ 12.5% on re-import of the antidiabetic drug ‘Metformin HCL BP’, in terms of Section 142(3) of the CGST Act 2017,...View More