International Tax Ruling


“Any services” received for setting ‘Plant’ for factory-expansion, cenvatable 

CESTAT Kolkata allows manufacturer of iron and steel products (assessee) to take cenvat credit on various input services utilized for setting up of a plant/factory as “without setting up of a pl...View More

Copy of order classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ 

SC delivers verdict in a batch of appeals filed by the Revenue and assessee concerning the classification of ‘Chewing Tobacco’ and ‘zarda/jarda scented tobacco’; In the set of ...View More

Allows refund of excess-duty to 100% EOU arising on debonding vis-a-vis subsequent removal 

CESTAT Kolkata allows refund of excess self-assessed excise duty paid by 100% EOU on finished goods (PET Resin) and manufactured waste lying in closing stock pursuant to debonding from EOU Scheme vis-...View More

Strikes down Trade-Notice on broken rice export owing to no ‘nexus’ with policy objective

Delhi HC sets aside DGFT Trade Notice No. 08/2023 dated June 20, 2023 on procedure for allocation of export of broken rice to Senegal, Gambia and Indonesia, having not found any 'rational nexus' betwe...View More

SC holds amendment to Telangana VAT Act post GST enactment as 'void'

Copy of SC judgment holding amendments to Telangana VAT Act post GST enactment as 'void'; SC holds that amendments made to the Telangana and Gujarat VAT Act, after July 01, 2017 “were ...View More

Allows SSI exemption; Decision cannot be precedent for anything other than itself

CESTAT Mumbai allows appeal challenging order passed by Commissioner of Central Excise (Appeals) dismissing their challenge to order of original authority holding them liable ...View More

Allows SSI exemption; Decision cannot be precedent for anything other than itself

CESTAT Kolkata allows appeal challenging order passed by Commissioner of Central Excise (Appeals) dismissing their challenge to order of original authority holding them liable to central excise duties...View More

Manufacturers eligible to take full ITC on Intrastate stock-transfer; Distinguishes Tata Steel case

Jharkhand HC allows the manufacturer and seller of Auto Parts and Leaf Spring assembly (assessee) to claim full ITC on Intrastate stock transfer of goods from one unit to another Unit from which the g...View More

Dismisses Revenue's SLP against HC-order declining to condone 1471 days in appeal-filing

SC dismisses Revenue’s SLP against Delhi HC’s order which declined to condone delay of 1471 days in filing the appeal on observing that Revenue was not handicapped in any manner in ascerta...View More

Declines to condone delay appeal-filing; Revenue wasn’t handicapped in ascertaining relevant jurisdiction

Delhi HC refrains to accept that Revenue was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate for filing appeal, thus refuses to condone the delay of more tha...View More