International Tax Ruling


Disposes challenge to SVLDRS-Form rejection due to incorrect entries; Directs considering 'facts & circumstances', scheme objective 

Bombay HC disposes writ challenging Form SVLDRS-1 rejection noting that application was rejected not because Assessee was ineligible but due to certain incorrect entries being made; Remarks “the...View More

Deemed-sale does not envisage ownership-transfer but only 'posession & control'; Quashes levy on container-lease

Bombay HC allows Liquidator's writ, quashes order demanding service tax on renting (sub-lease) of Cargo Carrying Units (CCU/containers) to customers raised on sole ground that containers were not owne...View More

Seeks immediate CBIC intervention/action on pre-deposit manner for legacy IDT cases 

Bombay HC quashes order dismissing Assessee’s appeal on the ground that manner of pre-deposit was improper, requests CBIC to issue clarification  as many assessees are paying pre-depos...View More

Whether iron-ore subjected to crushing and blending is "concentrate"? SC admits Revenue’s appeal

SC issues notice, admits Revenue’s appeal in matter involving classification of imported goods as “iron ore fines” or “iron ore concentrates” for the purpose of gran...View More

Certiorari against order-in-original cannot be issued absent any gross-injustice or natural-justice principle violation 

Uttarakhand HC refuses to entertain a writ filed by contractor praying for issuance of certiorari against the order-in-original passed by Asst. Commissioner (AC) raising service tax demand, finding no...View More

Revenue cannot choose and force 'credit reversal' options upon Assessee; Quashes demand

CESTAT quashes demand equal to 5%/6% of value of exempted services (trading) under Rule 6(3) of CCR towards CENVAT credit availed on common input services by Forward Contract Service provider; CESTAT ...View More

Clean-Energy-Cess levied on coal-import basis 'Polluter Pays’ principle not CENVATable; Adopts 'Strict interpretation’ 

CESTAT Delhi rules that assessee (JK Lakshmi Cement) cannot take CENVAT credit of Clean Energy Cess (CEC) paid on import of coal (as additional duty of customs) as it will undo the very purpose for wh...View More

Sets-aside HC-order entertaining writ against AO denying input-rebate without lapsing statutory remedy

SC holds that "judgment and order passed by the High Court entertaining the writ petition under Article 226 of the Constitution of India against the Assessment Order denying the benefit of Input rebat...View More

Allows writ-appeal; Stays adjudication given non-redressal of preliminary-objection concerning juridiction

Calcutta HC allows assessee’s writ appeal preferred against order Single Judge refusing to pass interim order in challenge raised to show cause notice (SCN) issued invoking the ex...View More

Allows writ-appeal; Stays adjudication given non-redressal of preliminary-objection concerning juridiction

Calcutta HC allows assessee’s writ appeal preferred against order Single Judge refusing to pass interim order in challenge raised to show cause notice (SCN) issued invoking the ex...View More