International Tax Ruling


Requires exporter to file ‘formal application’ for release of RoSCTL as per Handbook 

Delhi HC rules on release of rebate amounting to about Rs. 24 lakhs under the Rebate of State and Centre Taxes and Levies (RoSCTL); Directs the Pr. Commissioner of Customs and Directorate General of F...View More

Dismisses KSRTC's review petition against order upholding activity of Bus body-building as ‘manufacture’ 

SC dismisses review petitions filed by Kerala State Road Transport Corporation (assessee/KSRTC) against order which upheld assessee’s liability to pay excise duty on activity of fabricating bus ...View More

Fabricating chassis resulting in ‘useable buses’ is ‘manufacture’; Upholds KSRTC’s excise liability 

SC upholds CESTAT, rules that activity of fabricating bus bodies by Kerala State Road Transport Corporation (KSTC/assessee), resulting in finished product i.e. useable buses, amounts to ‘manufac...View More

Allows interest on refund of unutilized ITC lying in ECrL; Raps AO for suo-moto revision 

Gujarat HC sets-aside denial of interest by State VAT authority on refund (as approved by Commissioner) of unutilised input tax credit (ITC) for the period during which amount of ITC was lying in the ...View More

Manufacturing services by Distillery w.r.t. IMFL not construable as 'Manpower Recruitment Agency' 

CESTAT Hyderabad, sets aside service tax demand to the tune of about Rs. 1 crore on the manufacturing services rendered by assessee to an Indian Made Foreign Liquor (‘IMFL’) Distillery; As...View More

Dismisses Revenue's review against judgment exempting Shapoorji Pallonji's construction service for IIT 

SC dismisses Revenue’s review petition against judgment allowing exemption in respect of construction services provided by Shapoorji Pallonji to IIT Patna; Discussing at length, scope of the ter...View More

Welding electrodes, filler, wire used for laying railway-line outside factory eligible for credit 

Gujarat HC dismisses Revenue’s appeal against CESTAT order that allowed CENVAT credit on items such as Welding Electrodes,Welding filler Wires,Wire FLR,Welding Wire,Wire Rope which are used for ...View More

'Relevant-date' for claiming refund construable from finalisation of 'provisional assessment', unjust-enrichment inapplicable 

CESTAT Chennai rules on the relevant date for computing limitation, unjust enrichment as also on when status quo ante occurs especially when mater has been remanded for fresh or de novo consideration ...View More

Dismisses Revenue's SLP challenging classification of nicotex/nicogum manufactured by Cipla as medicine

SC dismisses Revenue’s SLP, finds no reason to interfere with Rajasthan HC judgment which upheld Tax Board’s finding with respect to classification of nicotex / nicogum manufactured by Cip...View More

Dismisses Revenue’s revision application challenging classification of nicotex/nicogum as medicine

Rajasthan HC expresses “complete agreement with the reasoning and findings given by the learned Tax Board”classifying ‘nicotex/nicogum’ as medicine despite of the fact of such ...View More