International Tax Ruling


Construction-service credit available against renting post June 2007; Remits matter w.r.t. other output services

CESTAT Ahmedabad holds that CENVAT credit on Commercial and Industrial Construction Service (CICS) used for construction of building which in turn is used for renting purpose is available post June 1,...View More

Sets-aside refund rejection of duty paid 'under protest' on physician’s samples absent SCN issuance

CESTAT, New Delhi sets-aside order rejecting refund claim of differential duty under protest paid by the Assessee on physician’s sample in absent of issuance of show cause notice (SCN), also qua...View More

No CENVAT reversal required in sale & lease-back transaction; Debunks Revenue’s ‘deemed removal’ plea

Madras HC (Madurai) quashes order seeking reversal of CENVAT credit in a transaction of sale and lease back of capital goods; Notes that due to liquidity issue, Assessee sold their plants & machin...View More

Writ filed after statutory limitation period 'maintainable'; however, dismisses jurisdictional challenge to O-I-O

Karanataka HC admits writ petition filed by assessee assailing the Order-In-Original (OIO) after lapse of maximum statutory limitation period stipulated u/s 35 of Excise Act (60 days + 30 days of exte...View More

No violation of Regulations by 'authorized courier' absent involvement in import mis-declaration

CESTAT Delhi sets-aside suspension of license of assessee [authorized courier under Courier Imports and Exports (Electronic Declaration & Processing) Regulations, 2010] and forfeiture of security ...View More

P&H HC’s relief in writ by cab-aggregator Ola challenging double-taxation on car-lease transaction

P&H HC issues notice in writ filed by cab aggregator on jurisdictional challenge raised assailing demand of service tax for period 2015-2017 despite having paid Rs. 22 crores VAT/Sales Tax in 17 s...View More

Allows refund of unutilized Education Cess/KKC credit lying in account on July 1, 2017, rejects time-bar plea

CESTAT Chandigarh holds assessee entitled to refund of Education Cess, Secondary & Higher Education Cess and Krishi Kalyan Cess (‘Cesses’) lying unutilized in CENVAT credit account as ...View More

Scuffle over GST on Oxygen Concentrators imported as gift for personal use reaches SC;Orders stay 

SC on observing that “Arguable questions are raised”, issues Notice in Special Leave Appeal filed by Revenue against Delhi HC’s order which held that levy of IGST on oxygen concentra...View More

Revenue’s stance requiring assessee to prove technical glitches while filing TRAN-1 “too narrow”

Madras HC, in a batch of writ petitions, raps Revenue in insisting upon assessee to prove technical glitches in portal before transitioning of available ITC from VAT to GST regime, terms such stand as...View More

Revenue cannot demand interest from Custodian where duty was already paid by importer

CESTAT, Chandigarh dismisses Revenue's appeal against Commissioner(A)’s order whereby Revenue demanded interest from custodian (respondent/assessee, as appointed by the Revenue), on duty that wa...View More