International Tax Ruling


Directs reopening portal to generate Form-C for ENA-purchases made by Alcoholic-Liquor manufacturer 

In a relief to purchasers of Extra Neutral Alcohol (ENA), Madras HC directs the Department concerned and the State Govt to issue Form ‘C’ for all the ENA purchases made by assessee (engage...View More

Non-amendment or non-obtainment of registration by exporter a ‘minor’ procedural infraction; Allows refund 

CESTAT Mumbai allows refund of accumulated CENVAT credit opining that obtaining Service Tax registration is not a prerequisite for claiming refund; In present case, redunds were denied on various grou...View More

Citing directory nature of time-extension provisions under SVLDRS, directs acceptance of payment

Madras HC citing the directory nature of the time extension provisions under SVLDR Scheme, rules that, the application filed by the Petitioner, consequent to the payment made, has to be accepted ...View More

Time-limit for payment under SVLDRS ‘only directory’, directs issuance of discharge-certificate 

Madras HC accepts the declaration made by assessee under SVLDRS, although belatedly, on finding that fixing time limit under the Scheme is ‘only directory in nature’, since if it is mandat...View More

Quashes DRI's SCN against Vasant Adani on jurisdictional ground, cites Canon principle

In the matter arising from the issuance of Quantity Based Advance Licenses to Adani Exports, Gujarat HC holds that the show cause notice issued by the DRI is without the authority of la...View More

Sets-aside area-based exemption denial to 'Laminated paper' manufacturer; No estoppel in claiming correct classification

CESTAT Allahabad sets aside the denial of area-based exemption to assessee manufacturing ‘Corrugated Boxes and Laminated Paper’ at Rudrapur Uttarakhand under Notifications Nos 49/2003-CE a...View More

By majority, conclusively allows cash refund of accumulated CENVAT Credit upon business closure 

CESTAT Mumbai, by majority decision, allows the assessee to claim cash refund of accumulated CENVAT credit to the tune of Rs. 1.8 crores on closure of the factory; The third member view, pursuant to s...View More

Services by Glaxo SmithKline qualify as export irrespective of payment routing through third-party 

CESTAT, Chandigarh holds that “Business Support” and “Manpower Recruitment and Supply’ service rendered by Glaxo SmithKline to M/s SmithKline Beecham Plc. (SB Plc), U.K. under ...View More

Advisory to clients abroad for investment of funds an 'export of service'

CESTAT, Chennai upholds Commissioner (Appeals) order sanctioning rebate to the Assessee (Sundaram Asset Management Co. Ltd.) on advisory services for investment of funds to clients abroad; Assess...View More

Incorrect description on invoice no ground to deny CENVAT credit to service receiver

CESTAT Mumbai sets-aside demand of service tax against insurance major (Tata AIG General Insurance Co. Ltd./assessee), holding that, raising invoice with incorrect description (instead of business sup...View More