International Tax Ruling


Considering input usage in final-product manufacture, sets-aside CENVAT recovery where vendor waived-off price

CESTAT Ahmedabad sets-aside recovery of CENVAT credit on amounts written off on imported inputs by the vendor on finding that Rule 3 (5B) of CENVAT Credit Rules is not invokable where the goods have b...View More

Transfer of adjudication officer no ground to reject rectification application; Remits matter

Delhi CESTAT, in a matter where application for rectification of mistake u/s 74 of the Finance Act was rejected on basis that concerned Principal Commissioner was transferred, holds that “power ...View More

Statutory levies collected by Contractor as 'pure agent' of customer excludible from contract value 

Kerala HC observes that statutory levies and amounts paid by the Assessee as ‘pure agent’ of customer (who is legally obliged to bear the burden of those levies and expenses) w.r.t. constr...View More

Unspent amount in PLA, in nature of duty, delayed refund thereof attracts interest 

Jammu, Kashmir & Ladakh HC allows writ petition of tea/coffee premixes manufacturer (assessee), allows interest at 6% p.a. on delayed refund of unspent amount lying in the Personal Ledger Account ...View More

Dismisses review petition; Exemption withdrawal in ‘public interest’ justified; Follows SC Unicorn ratio

Tripura HC dismisses review petition by unit producing jarda scented tobacco challenging writ-court’s order upholding withdrawal of exemption benefit extended to unit located in N...View More

ABB’s ‘Frequency converter’ for speed control classifiable under Chapter 8504

CESTAT Bangalore basis technical literature holds that  ‘Frequency Converter’ is not automotive regulators but frequency inverters and classifiable under...View More

Books/periodicals printing for publisher, a ‘works-contract’, not outright ‘sale'; Denies exemption 

Telangana HC upholds Sales Tax Appellate Tribunal in holding that printing of textbooks, magazines and periodicals under contract with customers (publisher) is ‘works contract’ and not &ls...View More

Mere issuance of invoice without ISD registration no basis for denying CENVAT credit

CESTAT, Ahmedabad rules that mere issuance of ISD invoice without having registration of the Assessee’s Head Office shall not extinguish the fact of payment of service tax, and thus, CENVAT Cred...View More

7-year delay in fixing hearing and taking up adjudication unreasonable, violates Constitution 

Jharkhand HC in a matter where the adjudication of SCN was kept in suspended animation for more than 7 years, holds that “Fixing personal hearing..and taking up adjudication after more than 7 ye...View More

Citing voluntary acceptance of enhanced value, declines confiscation of goods, penalty imposition 

CESTAT, Ahmedabad holds that imported goods (Injection moulding machine) were not liable for confiscation on account of description, and also the valuation since same depended upon usage, which was ar...View More