International Tax Ruling


Dismisses assessee's revision; Upholds liability to ‘works-contract’ tax during subsistence of allotment letter

Allahabad HC dismisses assesee's revision, observes that ‘works contract’ tax liability arises on Assesseee on constructions raised by it upon issuance of Allotment Letter a...View More

Absent physical movement of capital goods post-sale, CENVAT Credit demand unsustainable 

CESTAT, Ahmedabad holds that though the ownership of the capital goods after their sale has changed, since there was no physical removal of the goods which remained installed and used within the facto...View More

GST Budgetary Support Scheme conditional, not blanket; Denies 'liberal interpretation' plea

Jammu & Kashmir and Ladakh HC upholds denial of budgetary support under GST in lieu of excise duty exemption to assessee registered as a Micro Small and Medium Enterprises in the State of Jam...View More

SCN 'vague' as RCM-based demand not determined transaction & invoice-wise 

CESTAT Delhi holds that for raising demand of service tax under reverse charge mechanism, the demand “has to be worked out and calculated transaction-wise and invoice-wise” and absent such...View More

Disposes individual practicing Advocate's writ against service tax levy, considers rectified order dropping demand

Allahabad HC disposes individual practicing Advocate’s writ against order imposing service tax, on considering that the order imp...View More

Amount quantified in communication from tax-payer qualify as “tax-dues” despite pending investigation 

Delhi HC rules that “tax dues” quantified by assessee in “any communication” would qualify as “tax dues” u/s 123(c ) of Finance Act, 2019 “if there is no disp...View More

Upholds SAD refund rejection as time barred, Considers amendment to Notification: Dismisses appeal 

CESTAT Chennai upholds rejection of Special Additional Duty (SAD) refund by holding that time limit for filing refund claim within one year of payment of additional duty of customs is applicable since...View More

EOU eligible to duty benefit on clearance of machine imported and leased by job-worker

CESTAT Chennai sets-aside demand on machines imported by Amul Industries (importer/job-worker/owner) but cleared by EOU (assessee), finds little merit in Revenue&rsq...View More

‘Pizza’, ‘Sandwich’ is ‘Cooked Food’, 'not Bakery product'; Looks at subsequent legislation 

Rajasthan HC holds sale of ‘pizza’ and ‘sandwiches’ to be ‘cooked foods’, eligible to exemption from payment of VAT in excess of 5% vide notification date...View More

Dismisses Revenue’s appeal over ADD imposition on ‘aluminum based copper clad laminates’

CESTAT Delhi in Revenue’s appeals on imposition of Anti-Dumping Duty (ADD) on ‘aluminum based copper clad laminates’ (CCL) import by assessee, (a manufacturer of ‘printed circu...View More