International Tax Ruling


Revenue to consider refund-claim for credit of service-tax paid post GST-transition; Modifies Single-Judge remand-order 

Madras HC (Division Bench) disposes Revenue’s writ appeal against Single Judge’s remand directions in matter relating to availability of refund of CENVAT credit towards service tax paid in...View More

Allows duty-remission benefit to Hindustan Petroleum on transit-loss within condonable limit, quashes demand 

CESTAT, Hyderabad rules that Hindustan Petroleum Corporation (assessee) is entitled to remission of transit losses of petroleum products in terms of Circular dated October 19, 1981 which clarifies tha...View More

Assessee and Buyer being interconnected undertakings, transaction value of goods to be considered 

CESTAT, New Delhi observes that the assessee and the buyers are inter-connected undertakings and, therefore, are related persons in terms of sub-Clause (i) of Section 4(3)(b) of Central Excise Act and...View More

Mere mention as Associated/JV in Balance Sheet insufficient to prove Buyer as ‘related’ 

CESTAT, New Delhi rules that mere mention in balance sheets about the buyer to be ‘Associated or Joint Ventures’ will not be sufficient to prove that buyers are ‘related persons&rsqu...View More

Paper-Cess not excise-duty, excludible for Education Cesses calculation; Section 11B not applicable

CESTAT Kolkata rules that Paper Cess is not to be included in the calculation of Education Cess (EC) and Secondary and Higher Education Cess (SHEC), discards Revenue argument that EC is levied on the ...View More

Disposes writ considering Revenue’s undertaking to process refund applications pending adjudication for over 10-years 

P&H HC disposes writ challenging Revenue's unreasonable delay of more than 10 years in adjudication of CENVAT Credit refund applications, with a direction to process the same within a period of 3 ...View More

Sets-aside assessment on FOC supplies; Requires assessee to supply price break-up, other details

Madras HC sets-aside Assessment Orders (AOs) modifying the turnover to include value of free-of-cost (FoC) components received by Assessee from Daimler India Commercial Vehicles Pvt. Ltd. in the price...View More

Deficiency in refund application no ground to deny interest u/s 11BB after 3-months expiry 

Bombay HC (Division Bench) directs Department to pay interest to assessee for granting refund on expiry of 3 months from receipt of application for refund as per Section 11BB of Central Excise Act, 19...View More

Employees transportation by manufacturer to factory not ‘input service’, affirms CESTAT order denying credit

Bombay HC (Nagpur) holds that transportation of employees by a manufacturer from their designated pick up points to their workplace, by Bus “could be said to be a part of manufacturing activity&...View More

Transporting employees from pick-up point to factory not 'input-service'; Upholds HC ruling

Expressing complete agreement with Bombay HC (Nagpur Bench) decision, SC (Division Bench) observes that, “Providing transportation service to the employees cannot be said to be “input serv...View More