International Tax Ruling


Permits CENVAT-credit on input services for factory setup post-April 2011 due to manufacturing nexus 

CESTAT Kolkata allows Cenvat credit availed by assessee on the input services used in setting up of the factory; Holds that ‘input services’ relating to ‘setting up of factory’...View More

'Computer System Desktops' marketed as gaming PC not classifiable as 'video game console'

CESTAT, Chennai holds that ‘Computer System Desktops’ imported by Asus India which has got additional features for playing games and being marketed as Gaming PC continues to be a Computer ...View More

Quashes Revenue’s revision-petition against Nokia w.r.t. differential demand on mobile-charger sale 

Himachal Pradesh HC quashes Revenue’s Revision Petition, holding that the order passed by the HP Tax Tribunal in quashing the demand of differential VAT liability on sale of cell phone charger b...View More

Seeks FinMin's Intervention over delayed SCN adjudication by jurisdictional officers for no justification 

Bombay HC, owing to lackadaisical approach of Revenue in adjudicating show cause notices, calls for a serious view of the Ministry of Finance/Finance Secretary regarding the jurisdictional officers wh...View More

Upholds HC decision on non-imposition of interest, penalty on CVD, SAD, surcharges

Supreme Court upholds Bombay HC decision holding that interest and penalty cannot be imposed on delayed or short payment of Additional Customs Duty (CVD), Special Additional Customs Duty (SAD) or surc...View More

Watermelon Seeds falling under 'restricted category', cannot be treated as 'prohibited'  

Punjab & Haryana HC holds that Watermelon seeds fall under ‘restricted’ category and are not ‘prohibited’ goods, thus sets aside order declining provisional release of the ...View More

Quashes demand against L&T for separate account non-maintenance considering proportionate credit reversal 

Bombay HC dismisses Revenue’s appeal, interprets Rule 6 of CENVAT Credit Rules, 2004, as amended from time to time; Upholds CESTAT’s order holding that as Assessee (L&T) was not mainta...View More

Remands matter to Tribunal for reconsideration of appeal, allowing assessee to ‘effectively contest’

SC allows assessee’s appeal, remands matter to the Tribunal for reconsideration of appeal filed by Customs “in accordance with law and after giving an opportunity to both sides f...View More

Proof to claim reimbursement inevitable despite Rule declared ultra-vires; Proceedings valid despite GST introduction 

Patna HC dismisses writ petition, holds that, show cause notice (SCN/Notice) is not vitiated either on limitation or on the ground of Rule 5(1) of Service Tax (Determinat...View More

Upholds ITC denial absent records substantiating input bifurcation for local sale & stock transfer

Kerala HC holds that in the absence of a clear bifurcation in the accounts with respect to inputs/raw-materials used for the two streams of supply of PVC pipes, i.e. stock&nbs...View More