International Tax Ruling


Members differ on availability of unutilized CENVAT credit 'cash refund' upon 'factory closure'

CESTAT Mumbai refers the matter to Hon’ble President to settle the issue as regards Assessee’s claim of a cash refund of its unutilized CENVAT credit on account of closure of its factory a...View More

Judges express differing views on service-tax applicability on credit card 'interchange fees'

SC Division Bench Judges express divergent views in deciding SLP filed by Revenue against CESTAT order setting aside liability to pay service tax, penalty and interest against Assessee Bank on amount ...View More

Copy of order dismissing SLP against BCD-exemption on Aircrafts imported for ‘Non- Scheduled Passenger Transport’

Copy of SC-order dismissing batch of appeals filed by Customs Department and certain Aircraft Importers against CESTAT order on granting exemption from paying basic customs duty (BCD) on import of air...View More

No need for CENVAT credit reversal on restaurant service; Deletes penalty

Kolkata CESTAT holds that there is no requirement of reversal of CENVAT credit under Rule 6 of CCR, 2004 for provision of restaurant services in view of CBIC’s Circular No 213/3/2019-S.T. dated ...View More

Directs State to refund excess-tax collected from assessee through seller on inter-state HSD-oil purchase

Calcutta HC holds Assessee (buyer/Tata Steel) entitled to statutory concessional rate of tax on purchase of High Speed Diesel (HSD) oil, thereby, directs Revenue to refund the amount of excess ta...View More

Sets-aside demand under site-preparation service on horizontal directional drilling & laying pipelines/cables

CESTAT Kolkata sets-aside demand pertaining to ‘Site Preparation and Clearance Service’, ‘Pipeline Construction Charges’ and ‘Supply of Tangible Goods Service’, hol...View More

Amount deposited during investigation cannot be retained once duty demand proposal set-aside

CESTAT Delhi rules that assessee is entitled for refund of amount paid at the time of DGCEI investigation (by way of cash and CENVAT credit); Noticing that proposals of duty demand have been set-aside...View More

Ship-broking service received from outside India not BAS; allows refund of inadvertently paid tax

CESTAT, Kolkata allows refund of service-tax inadvertently paid by assessee on ship-broking services availed from outside India under the taxable category of “Business Auxiliary Service” (...View More

Directs integration of CESTAT, ITAT with LIMBS to reduce inordinate delay in litigation

SC issues directives for the adoption of Information and Communication Technology (ICT) for Tribunals pursuant to a Note submitted by the Committee constituted as per the order dt Aug 27, 2021; Furthe...View More

CST turnover not includible in VAT turnover for determining tax liability or return-filing due-date

Madras HC holds that “there is no scope for including one turnover into another either for determining the tax liability or the determining the due date for filing the Returns", and that “...View More