International Tax Ruling


Inadvertent error in reward column while filing SB no ground to deny MEIS reward

Orissa HC (DB) extends benefit of MEIS reward scheme to exporter (assessee) who inadvertently ticked ‘No’ instead of ‘Yes’ in shipping bill in reward column; Sets-aside order o...View More

Brokerage charges, custodial charges cannot be disaggregated from 'banking service'; allows credit

CESTAT Mumbai allows CENVAT credit of brokerage charges, custodial charges, event management service and consortium charges to Bank of Baroda (assessee); On the issue of brokerage charges and custodia...View More

Bombay HC stays coercive-action in writ assailing C-Forms non-issuance, differential CST demand against Carlsberg

Bombay HC grants interim-relief in respect of Writ Petition filed by Petitioner, a beer manufacturing company challenging imposition of differential CST on inter-State sale of Beer; CST demand was rai...View More

Reprimands Commissioner’s 'intentional silence' in ignoring Export Obligation Discharge Certificate & forcing duty recovery

CESTAT, New Delhi condemns ‘noticed intentional silence’ on part of Commissioner (Appeals) ignoring the Export Obligation Discharge Certificate (EODC) submitted before him by assessee and ...View More

Quashes extended-period invocation, recovery of CENVAT credit against Emmar; cites absence of suppression

CESTAT Delhi sets-aside order passed by Commissioner of Service Tax for recovery of CENVAT credit along with interest and penalty against a builder on the allegation...View More

Superintendent cannot retain amount provisionally collected from works-contractor's bills without assessment; Directs refund

Tripura HC rules that VAT amount deducted on provisional basis from assessee’s bills in course of execution of a work contract cannot be retained without adjudication/assessment by Superintenden...View More

Profits from booking cargo space on ships not taxable as C&F Agent Service 

CESTAT Bangalore holds that profit gained in the business of booking cargo space on the ship is not taxable as part of ‘clearing and forwarding agent’ service, finds the same as “an ...View More

Allows Bharti Airtel to claim CENVAT on tower/tower materials; relies upon Vodafone ratio

CESTAT Bangalore allows Bharti Airtel to claim CENVAT credit on tower/tower materials, antennae, pre-fabricated shelters, as ‘capital goods’, used for providing output service i.e. telecom...View More

Absent ‘clandestine removal’ proof, demand basis consumption difference in ER-1 & Form 3CD untenable

CESTAT Kolkata sets-aside demand of excise duty as also penalty and interest confirmed “merely based on differences in figures of consumption” and only on assumption and presumptions in qu...View More

Allows BoE amendment at Appellate stage to enable refund of excess CVD paid by Vivo

CESTAT Delhi directs time-bound disposal of Vivo Mobile India’s (Assessee) amendment application of BoEs u/s 149 or Section 154 of Customs Act to reflect the correct rate of concessional CVD of ...View More