International Tax Ruling


C-Form filed belatedly cannot be rejected, Remits matter for Tribunal's consideration

Karnataka HC remands the matter back to the Appellate Tribunal to reconsider the applications submitted by the assessee for production of C-Forms as well as original C-Forms; Citing absence of suffici...View More

'Sale' includes 'deemed-sale', value of paper/consumables/chemicals excludible from 'Photography service'

MP HC rules that value of photographic paper and consumables cannot be included in the value of photography service for the purposes of imposition of service tax; Deciding against the assessee, CESTAT...View More

No 'value-addition' while repacking medicines received from laboratories, sold without altering MRP

Madhya Pradesh HC declines the admission of appeal against the order passed by CESTAT that there was ‘no value addition’ in repacking the goods (medicines) received from manufacturers and ...View More

Dismisses 'Review Application' finding no error apparent on face of record warranting interference

Gujarat HC dismisses Revenue’s review application against ‘appeal dismissal’ on maintainability ground in light of the provisions of Section 35G r/w 35L of Central Excise Act, 1944 a...View More

Upholds 'limitation period' applicability to Exporter's 'accumulated CENVAT refund claim' under Rule 5

Karnataka HC (Bengaluru) affirms CESTAT, holds that refund claim of unutilized/accumulated credit under Rule 5 of CENVAT Credit Rules, 2004 (CCR) is subject to limitation prescribed under Section 11B ...View More

Quashes 'cost-recovery charge' demand on CCSP absent dedicated customs-officer posting on private jetty

CESTAT sets-aside demand of cost recovery charges on assessee, a “Customs Cargo Service Provider” (CCSP) for the staff posted at their private jetty during the period March 17, 2009 to Mar...View More

Directs Municipal Corporation to release amount withheld wrongly for a non-existent service-tax

Delhi HC holds Municipal Corporation’s Act of withholding/deducting the amount payable to Petitioner, on the alleged ground that service tax is not applicable on service of waste collection or d...View More

Allows Rule 6(3) benefit when clearance of dutiable goods undisputed, dismisses Revenue's appeal

P&H HC dismisses Revenue’s appeal, holds that assessee cannot be denied benefit of Rule 6(3) of CENVAT Credit Rules, 2004 (CCR) where the goods (i.e. pipes) manufactured were cleared on paym...View More

Upholds Single Judge order allowing ITC of tax paid by purchasing dealer pre-Jan 2016

Madras HC (Division Bench) upholds Single Judge order allowing ITC of tax paid by assessee (purchaser) in terms of un-amended Section 19(1) of Tamil Nadu Value Added Tax Act, 2006 (TNVAT Act) as exist...View More

Sets aside HC-order allowing GlaxoSmithKline's writ filed after expiry of statutory appeal-filing limitation

SC sets aside HC order allowing assessee-company’s writ petition, filed after statutory appeal against the VAT assessment order was dismissed by appellate authority for being barred by limitatio...View More