International Tax Ruling


Services provided in J&K not 'exempted’; Credit reversal demand unsustainable 

CESTAT Ahmedabad drops demand towards credit reversal on input services of “Erection, Commissioning and Installation Services” provided by Assessee to National Hydroelectric Power Corporat...View More

No credit-reversal required on general provisioning in books not attributable to any particular asset/inventory 

CESTAT Delhi holds that reversal of credit under Rule 3(5B) of CENVAT Credit Rules, 2004 (CCR) is not required in case of making a general provision in the books of account for slow-moving/non-moving ...View More

Allows credit on capital-goods used in ‘power-plant’ established within another-entity manufacturing distinct final-product 

Orissa HC affirms CESTAT order allowing CENVAT Credit to assessee on capital goods used in Captive Power Plant (not exclusively used in Coke manufacture) located within premises of another company (ma...View More

Absent any apparent error, suo-moto order reclassifying DG-sets canopies under unclassified-category 'beyond jurisdiction' 

Allahabad HC holds that no reasons were forthcoming from suo-moto revised order passed u/s 31 of UPVAT Act by Tribunal as to what prevailed upon the authority to treat canopies for DG sets (acoustic e...View More

'Glucometer’ for testing blood-sugar at home classifiable under CTH 9027; CESTAT-order binds Department

Bombay HC classifies ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home primarily, under CTH 9027 (which covers ins...View More

Upholds Tata-Steel’s locus-standi as buyer to claim refund of excess-tax collected, directly from State 

Calcutta HC in a 100-pager order, dismisses Revenue’s intra court appeal against Single Judge order which allowed bunch of writ petitions holding assessee (buyer) entitled to statutory concessio...View More

Absent any clerical error, Revenue cannot rectify Form SVLDRS-03 bypassing statutory mandate

Bombay HC sets-aside rectified Form SVLDRS-03 issued under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) adding a sum to the liability determined at first instance to avail Scheme be...View More

Works contract service received by JSW Steel for new Plant taxable as 'Original Work' 

CESTAT Mumbai classifies ‘works contract’ service received by JSW Steel as new construction, more particularly, as ‘Original Works’; Examining each and every work order as agai...View More

No prohibition on import of finished jewellery into SEZ for remaking; Sets-aside confiscation

Bombay HC quashes and set aside the impugned orders in batch of writ petitions levying duty, penalty, and redemption fine under sections 28, 111(d), 111(m), 112(a), and 114 of the Customs Act upon a S...View More

Hiring players for appearance at sport-tournament taxable as ‘manpower-supply’; Accords expansive meaning

SC holds that hiring of player by event organiser for a sports tournament is taxable under the definition of “manpower recruitment or supply agency”u/s 65(105)(k) r/w section 65(68) o...View More