International Tax Ruling


Relegates assessee to appeal remedy against assessment order 

Allahabad HC relegates assessee to appeal remedy against order of assessment; Directs Appellate Authority to “examine all questions on merits by passing a reasoned order” ...View More

‘Appellate Authority has no power to remand’; Permits taxpayer to return to HC 

SC in matter pertaining to cross-examination during the course of assessment proceedings, permits assessee to go back to Allahabad HC so as to point out that “in view of the provisions of Sectio...View More

Rejects Revenue’s appeal challenging concessional duty on cement cleared to construction industry without MRP 

SC dismisses Revenue's civil appeal challenging the CESTAT Ahmedabad ruling, which upheld assessee’s eligibility for concessional excise duty rate under Notification No. 4/2006–CE, on ceme...View More

Cannot reject Private Warehouse License owing to 'ongoing litigation'; Distinguishes 'Offence' from 'Contravention' 

Gujarat HC holds that ongoing litigation cannot be construed as an ‘offence’ falling under para 3(2)(c) of the Private Warehouse Licensing Regulations, 2016, so as to reject the applicatio...View More

Quashes demand citing failure to justify 3.5-year delay in determining liability 

Patna HC sets aside order confirming service tax demand of around Rs. 5.27 lakh, finding that the determination of liability has been done after almost 3.5 years; Alluding to section 73 of the Finance...View More

Basis back-dated cancellation of supplier's registration, inordinate delay in spot-verification, Gujarat VAT-Tribunal grants ITC-benefit 

Gujarat VAT Tribunal allows ITC on purchases made during FYs 2010-11 and 2011-12 under GVAT Act, setting-aside the order of the Revenue disallowing ITC for the said years based on spot verification co...View More

Quashes recovery proceedings on Legal Representative absent enabling provision to assess after assessee’s demise 

Madras HC quashes tax liability fastened on legal heirs pre-2011 noting that assessee passed away prior to an assessment having made and there is no enabling provision for continuance of recovery from...View More

Upholds admissibility of CENVAT credit on diesel and electricity reimbursements for Vodafone-Idea

CESTAT Mumbai dismisses Revenue’s appeal against Commissioner’s order dropping demand of around Rs. 13.91 crore CENVAT credit denial against Vodafone Idea Ltd (Assessee), holding that reim...View More

Quashes demand on insurance agent taking up both taxable and exempt services 

CESTAT Kolkata quashes demand on insurance agent rendering general insurance services by issuing policies which are both taxable and exempt; From the license issued by Insurance Regulatory and Develop...View More

Bamboo Mat-Board, Corrugated-Sheets, Ridge-Caps eligible for concessional duty rates of 1% & 2% 

CESTAT Kolkata holds that benefit of concessional rate of duty provided under Notification No. 01/2011-C.E. and Notification No. 16/2012-C.E. (Notifications) at the rates of 1% and 2% respectively are...View More