International Tax Ruling


No duty on 'Carbon Dioxide' produced during Beer manufacturing and consumed captively

CESTAT, New Delhi quashes duty demand on Carbon Dioxide (CD) which arose inevitably as a consequence of manufacturing “Beer” (non-excisable under Central Excise Act but excisable under Raj...View More

Upholds denial of Education Cess credit on procurements from 100% EOU

CESTAT Mumbai affirms Adjudicating Authority’s order which held that in case of inputs procurement by domestic manufacturer from EOUs, availment of CENVAT credit&nb...View More

Legal-consultancy services availed by Lehman Brother for winding-up doesn’t prove ‘business entity’ existence

CESTAT Mumbai allows Lehman Brothers Securities (assessee) to claim refund of service tax paid by them ‘under protest’ under Reverse Charge Mechanism (RCM)&nb...View More

CENVAT credit a vested right; Allows refund of 'Education Cess' balance post GST

CESTAT Delhi holds manufacturer of clinker and cement “clearly entitled” to refund of  balance amount of credit on Education Cess (EC) and Secondary and Higher Education Ces...View More

Denying conversion benefit of shipping bills to advance license SBs, 'clearly unacceptable'

CESTAT, Bangalore holds denial of benefit of conversion of shipping bills (SBs) to Advance License (AL) SBs as “clearly unacceptable and not in terms of spirits of Section 149”;&...View More

Directs ‘unregistered’ Govt. contractor to reply to SCNs, despite services being exempt

Madras HC directs a government contractor (assessee) to file its reply to SCNs raising service tax demand on services rendered to the government after March 1, 2015 finding that even though services r...View More

Allows refund of service-tax paid on upfront amount on long term industrial land lease

CESTAT Bangalore sets-aside refund rejection of service tax paid on upfront amount on long term lease of industrial lands taken from Kerala Industrial Infrastructure Development Corporation (KINF...View More

Absent debtor-creditor relationship, Director’s personal properties cannot be attached for recovering company’s tax liability

Gujarat HC (Division Bench) rules that Director’s personal properties cannot be attached for the purpose of discharge of the liability incurred by assessee-company; Notes that the Depa...View More

Re-assessment merely basis ‘change of opinion’ unsustainable; Allows appeal against ST-1 Forms rejection

DVAT holds that re-assessment proceedings cannot be initiated merely on the basis of “change in opinion” from the same facts which were present at the time when initial assessment order wa...View More

Telangana HC restrains Revenue from proceeding against Samsung in SCN issued for best-judgment & revisionary assessment

Telangana HC restrains Revenue from taking steps for proceedings against Samsung India in pursuance of SCNs issued for undertaking best judgment and revisionary assessment u/s 31 and 32 of Telangana V...View More