International Tax Ruling


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

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