International Tax Ruling


Sets-aside presumptive demand raised by clubbing clearance of independent manufacturer’s unit

CESTAT Ahmedabad quashes clubbing of clearances of existing manufacturer/co-entity with assessee in appeal, sets-aside duty demand, interest and penalties on being convinced of independent existence o...View More

Bombay HC's interim order in challenge to demand on legal services by practicing Advocate

Bombay HC hears writ challenging Show Cause Notice (SCN) cum Demand Notice issued to a practicing Advocate demanding service-tax for provision of legal services invoking extended period of limitation;...View More

'Hank-Yarn' exemption not 'user'/'raw-material' specific; Dismisses AAR's appeal against Madras HC (DB) order

SC dismisses SLP by Authority For Clarification Advance Ruling (AAR) (Petitioner) against order of Madras HC (DB) holding in favour of spinning mills by extending the benefit of VAT exemption of &ldqu...View More

Refuses to intervene with assessment order imposing Rs. 68 crores VAT demand citing alternative remedy

Madras HC refuses to interfere with the assessment order imposing Rs. 68 crore VAT demand on Tata Sky Ltd (Petitioner) on Set-Top Box (STB) supplied on entrustment basis as part of DTH services; Rules...View More

‘Adjudicated SCN’ classifiable under ‘arrears category’; Demand under different enactments cannot be segregated

Bombay HC (Nagpur) disallows Revenue’s classification under “litigation” category w.r.t. SCN issued prior to June 30, 2019, but adjudicated thereafter (before closure of SVLDRS), hol...View More

Entitles metals-manufacturer to cash-refund post GST of inadvertently paid service-tax

CESTAT Delhi sets-aside rejection of refund claim by Revenue treating amount paid by assessee as tax amount on premise that invoices issued by them are inclusive of service-tax; Observes that services...View More

Mutually beneficial agreement cannot make parties related, reprimands Revenue for traversing beyond SCN

CESTAT Kolkata affirms valuation of goods supplied to other Oil Management Companies (OMCs) at transaction value [i.e. the Import Parity Price (IPP)], holds that merely entering into a mutually benefi...View More

SCN denying transition credit issued after 2 years without establishing evasion, hit by limitation

CESTAT Chennai holds that Assessee, a company under the Ministry of Defence (MoD) has certainly made out a strong case in its favour on limitation and succeeds on this count, despite inferring that As...View More

SC to hear appeal challenging NCLAT order on Corporate Debtor’s goods lying in Customs warehouse

SC lists appeal filed by the Liquidator of ABG Shipyard challenging the NCLAT order, on February 8, 2022; The impugned NCLAT order inter alia held that abandoned goods lying in Customs warehouse canno...View More

Relief to Bharti Infratel; Sets-aside demand on capital goods cleared as “scrap”

CESTAT Delhi sets-aside demand against Bharti Infratel (providing ‘infrastructural support services’ to telecom companies) raised under Rule 3 (5A) of CENVAT Credit Rules, 2004 (CCR) on ca...View More