International Tax Ruling


Allows Videocon to discharge liability through 'accumulated' CENVAT credit for output services notified later

CESTAT Mumbai allows Videocon Telecommunications’s appeal challenging demand of Rs. 374 crores along with interest and penalty; Dismisses Revenue’s objection regarding utilization of CENVA...View More

'Suppression' in self-assessment matters triggers only information sought is not supplied

CESTAT Delhi sets-aside demand of excise-duty on manufacture of 48 Solar Power Systems finding that extended period of limitation could not have been invoked owing to lapse of one year time period for...View More

Reversing credit on common input as good as not taking it; Demand under Rule 6(3) untenable

CESTAT Allahabad quashes order requiring credit reversal on common inputs (furnace oil) used for generating steam further used for manufacture of dutiable and exempted products alleging that since ass...View More

Madras HC's interim-stay over CENVAT-credit demand confirmed against 'amalgamating company' post-merger

Madras HC grants interim-stay over CENVAT Credit demand confirmed against amalgamating company post-merger; Raising a challenge to SCN and consequent order, Petitioner argues that same have been issue...View More

Bombay HC restrains ‘coercive-steps’ in service-tax proceedings against Goan resort on JV-income

Bombay HC (Goa) grants interim-stay over proceedings in SCN demanding service-tax on gross income earned under a joint venture (JV) agreement; Petitioner, having a boutique property & resort, ente...View More

Directs release of Mercedes-Benz Engine-Oil seized beyond 12 months without notice during investigation

Bombay HC allows writ petition seeking release of consignments of Mercedes-Benz Engine Oil imported by assessee during investigation stage; Rules where the assessee did not avail the release of the go...View More

Delhi HC stays operation, execution & implementation of Look-Out Circular issued at DRI's behest

Delhi HC stays the operation, execution and implementation of Look Out Circular (LOC) issued against the Petitioner at the behest of DRI, on observing that Petitioner has made out a prima-facie case f...View More

Cannot re-demarcate power-plant in SEZ as non-processing unit to cancel LoA already issued

Delhi HC observes that direction to re-demarcate assessee’s power plant situated in processing areas of SEZ as a non-processing unit for purposes of Guidelines issued by Department of Commerce i...View More

Directs refund of tax deposited ‘under mistake’ on service export to Parent Company

CESTAT Allahabad holds that services in the nature of “assistance in procurement of goods” provided by Assessee to its holding company in Hong Kong (Parent Company) is 'export of service',...View More

'Student recruitment services' to Parent Company as sub-contractor not taxable as an 'Intermediary'

CESTAT Delhi sets-aside service tax demand on commission received by Assessee in respect of ‘Student Recruitment Services" rendered to its Parent Company located in Australia to help recruit stu...View More