International Tax Ruling


Cannot restrict ITC on refrigerators, coolers to soft-drink/ice-cream manufacturer basis subsequent amendment 

Andhra Pradesh HC (Amravati) holds assessee, a manufacturer of soft drinks and ice-cream sold under the brand name ‘Pepsi’, entitled to and eligible for Input Tax Credit (ITC) on refrigera...View More

No exemption to ‘Centage’ received by executing agency for bridge construction: Distinguishes SC ratio 

Patna HC upholds demand of service tax on ‘centage’ (at 15% of gross toll collection) received from Bihar Government by ruling that Corporation/Assessee functions as an ‘executi...View More

No-intention-to-arrest' by DRI insufficient to allay apprehension; Dismisses Revenue's challenge to 'anticipatory-bail' 

Delhi HC dismisses Revenue’s petition filed u/s 482 of CrPC challenging the order passed by the lower court that granted anticipatory bail in a case alleging smuggling of gold thereby making out...View More

Dismisses appeal by Revenue over service tax demand for business studies degree by foreign uni.

CESTAT Delhi dismisses appeal by Department and affirms dropping of proceedings against assessee for fees collected on business & management courses by assessee for degree issued by University of ...View More

Appeal itself a protest against enhancement of duty; Quashes confiscation of heavy machinery

CESTAT Ahmedabad quashes confiscation of Proof machined low alloy steel shell belt, carbon steel forged hemi, machined carbon steel forged test plate by rejecting enhancement of duty basis weight sinc...View More

CENVAT credit on capital goods used for manufacturing dutiable and exempt goods, permissible

CESTAT Delhi allows CENVAT credit availed on capital goods used to manufacture dutiable goods as well as exempted goods, stating that “Cenvat credit on capital good...View More

Non-Scheduled Passenger Service/Charter Service, & lease of imported aircraft not restricted; Quashes confiscation

CESTAT Delhi, relying on its decision in Escorts Ltd, sets aside confiscation of Helicopter imported by Sky Airways (assessee) as well as customs duty demand, and penalties, holding tha...View More

HO's common input credit must be apportioned, not fully attributed to manufacturing units

CESTAT Mumbai holds that credit on common input services used by the HO unit of Johnson & Johnson Pvt Ltd (registered as ISD), which was transferred to the field units thr...View More

Subscription & redemption of mutual fund units not “trading of goods”; Disallows CENVAT-credit reversal

CESTAT Delhi reiterates that “subscription and redemption of liquid mutual fund units cannot be termed as “trading of goods” and, therefore, do not fall under the exempted services u...View More

CVD/SAD paid on imports post-GST also CENVAT-credit; Refund rejection violates GST transitional provisions

CESTAT Mumbai rules that rejection of refund of countervailing duty (CVD), special additional duty of customs (SAD) and education cess and secondary & higher edu...View More