International Tax Ruling


Allows credit to India-Cements on captively generated electricity wheeled-out to sister-concerns; Distinguishes 'Maruti-Suzuki' ratio 

Madras HC allows appeal filed by India Cements (assessee) against the CESTAT ruling which rejected assessee’s request for refund of proportionate credits reversed, pertaining to supply of electr...View More

Demand Order against individual Advocate ‘without jurisdiction’, patently contrary to binding Notification

Bombay HC sets aside order confirming service tax demand coupled with interest, penalty and fee on Advocate (assessee) citing that Designated Officer acted ‘without jurisdiction’ and passe...View More

Dismisses BSNL’s SLP against J&K HC's refusal to condone 17 years-delay in filing statutory-appeal 

SC dismisses SLP filed by telecommunications service provider BSNL (PSU/Assessee) against order by Jammu & Kashmir and Ladakh HC refusing to condone unexplained delay of 17 years and 12 days in fi...View More

Dismisses petition calling-into question Tribunal’s order owing to unexplained delay of 17 years 

Jammu & Kashmir and Ladakh HC upholds order of State Sales Tax Appellate Tribunal (the Tribunal) whereby it has dismissed belated appeal “having been filed after unexplained delay of 17 year...View More

Allows ITC refund claim filed ‘within time’ for capital goods; Remands for reconsideration

Madras HC allows Input Tax Credit (ITC) claim in relation to capital goods while ruling on processing of refund claims, more particularly, on limitation clarifies that at a minimum, the limitation per...View More

Awards 15% interest on delayed refund of deemed-export duty-drawback; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal, declines to interfere with the judgment of Karnataka HC that awarded 15% interest on delayed refund of duty drawback (DD) paid to assessee (work contractor) under ...View More

Extends exemption to Deloitte on services provided to IFC; Allows credit on common-expenses, renting 

CESTAT Ahmedabad sets-aside demand against a leading consulting firm (Deloitte Haskins & Sells), for services rendered to International Finance Corporation (IFC) on twin counts (i) Exemption is av...View More

No onus upon CHA to verify exporter's details when IEC system-checked; Quashes license revocation

Delhi HC quashes order revoking the licence of Custom Broker (assessee), forfeiting the entire security deposit and imposing penalty of Rs. 50,000 owing to (i) error in findings of the Inquiry Officer...View More

Dismisses Revenue's SLP against HC-judgment in Flipkart case labelling refund adjustments as 'arbitrary' 

SC dismisses Revenue’s SLP, declines to interfere with the Delhi HC judgment in Flipkart India case that allowed refund of excess ITC under the provisions of DVAT Act, after noting that a major ...View More

Dismisses Revenue's appeal challenging exemption to helicopter imported for non-scheduled charter operations

SC dismisses Revenue’s appeal against CESTAT order in Global Vectra Helicorp Ltd. case which allowed exemption in respect of 'helicopter' imported for transportation of personnel, materials to a...View More