International Tax Ruling


Allows seized goods release; Finds condition imposed in provisional-order as "arbitrary, excessive" 

CESTAT Ahmedabad allows provisional release (PR) of goods on finding assessee at a better footing for its willingness to pay the entire duty of BCD and IGST which is over 25 crores on goods (Copper Ca...View More

Quashes DC's statement for not giving credit to amount paid through ITC reversal 

Bombay HC quashes Designated Committee’s (DC) Statement for not giving credit of amount paid through reversal of ITC and held that DC ought to verify the Petitioner's claim even if such claim is...View More

Order merging different services of Assessee under single-head, travels beyond SCN, bad-in-law 

CESTAT New Delhi holds that Adjudicating Authority has travelled beyond the scope of SCN and “order is bad on this score alone” where demand in the SCN was proposed under ‘Cargo Hand...View More

Fees collected by Universities for granting affiliation and allied activities exempt as 'educational services' 

Madras HC quashes demand on services rendered by Universities by way of affiliation and allied activities including the conduct of examinations, awarding of degrees, diplomas etc.; Further, exempts in...View More

Allows CENVAT-credit on outward freight where point of sale is consumer’s doorsteps 

CESTAT Delhi allows credit of service-tax paid on outward freight where the place of removal in case of delivery of goods on FOR basis is the door step of the consumer; Notes that, Revenue relied on S...View More

Follows 'Mundra Ports' ruling, amendment in CENVAT Credit Rules not 'clarificatory'/'retrospective' 

HC rules against the Revenue while disposing a batch of appeals pertaining to eligibility to CENVAT credit on structural items i.e. angles, joists, beams, bars, plates, etc. used for fabrication of st...View More

Applying ‘User-Test’ principle, HC-dicta, allows credit on steel-items used for setting sponge iron-kiln

CESTAT Kolkata finds that reliance placed by Commissioner (Appeal) on Larger Bench decision in Vandana Global to disallow a portion of the credit on steel items “cannot be sustained in...View More

Follows 'Mundra Ports' ruling, amendment in CENVAT Credit Rules not 'clarificatory'/'retrospective' 

HC rules against the Revenue while disposing a batch of appeals pertaining to eligibility to CENVAT credit on structural items i.e. angles, joists, beams, bars, plates, etc. used for fabrication of st...View More

Tribunal misread SC-judgment in 20th Century Finance in taxing outstanding loan as lease-rental 

P&H HC sets aside levy of tax treating recovery of outstanding loan amount as ‘lease rentals’ under the One Time Settlement Scheme (OTSS); Observes that, since the agreements...View More

Adjudicating Authority criticising Tribunal’s remand-order breaches 'quasi-judicial discipline'; Quashes confiscation 

CESTAT Mumbai raps Adjudicating Authority (AA) for breach of quasi-judicial discipline for criticising the conclusions of Tribunal's remand order and not following the directions contained therein whi...View More