International Tax Ruling


State cannot impose cess/tax on cement manufacturers under repealed Act post GST

Meghalaya HC holds that post GST, State has “no authority to impose any tax or the like on the manufacture of cement in the State, it did not possess any authority to levy cess on such manufactu...View More

Revenue's rejection of part-payment of dues under VCES Scheme via cheque unsustainable

CESTAT Chennai allows assessee to make part payment of 50% of declared tax dues under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) via cheque on the last date of scheme, i.e. Dec...View More

Overburden Removal during Lignite mining a "Mining Service", not “Site Formation and Clearance”

CESTAT Ahmedabad holds that Assessee provided ‘Mining Service’ under Tender Contract for overburden removal during mining of lignite as well as for excavation work, which was not taxable d...View More

Allows refund of excess duty paid on stock lying with dealers upon rate-reduction

CESTAT Allahabad allows refund of excise duty paid on vehicles lying in stock with the dealer in respect of which price was reduced subsequently on account of reduction of excise duty on cars Rel...View More

‘Rusk’ distinct from ‘Bread’, not exempted from VAT; Upholds Appellate Tribunal order

Meghalaya HC holds that VAT exemption extended to ‘Bread’ cannot be given to assessee’s product ‘Rusk’ on finding that assessee does produce bread but subjects it to a fu...View More

Petroleum products dealers eligible to claim ITC on evaporation loss

Punjab & Haryana HC (Larger Bench) rules that dealers shall be entitled to ITC on evaporation loss of Petrol and High Speed Diesel (HSD), finding that disposal of evaporated Petroleum products is ...View More

Wrong to deny credit on common inputs/services where assessee opted to maintain seperate-accounts

CESTAT Hyderabad holds that "Revenue cannot choose and force an option under Rule 6(3)" to maintain separate accounts of inputs used in manufacture of dutiable and exempted products finding it “...View More

Gauhati HC restrains levy and collection of entry-tax demand by District Council from Instakart

Gauhati HC restrains the Contractor of North Cachar Hills Autonomous Council (NCHAC) [Respondent], as empowered by District Council to demand entry tax on goods for which logistic support are provided...View More

Remits matter to demonstrate output tax reduction on account of change in agreed consideration

Delhi VAT Appellate Tribunal disposes appeal while remitting the matter back to Assessing Authority (AA) for deciding the issue regarding disallowance of decrease in output tax due to change in agreed...View More

Exemption to stores consumed on foreign-going vessel not dispute concerning duty-rate; Dismisses SLP on maintainability

SC holds that the question whether the assessee is entitled to exemption on stores on board a foreign going vessel is not “an issue relating, amongst other things, to the determination of any qu...View More