International Tax Ruling


Refutes intervening with Revenue's direction for bank-account freezing citing suppression of pertinent facts

Delhi HC dismisses writ challenging Revenue’s direction issued for freezing bank accounts on account of “suppression of the relevant facts and circumstances by the Petitioner”; Finds...View More

No CENVAT credit reversal for sugar manufacturer w.r.t. electricity generated from bagasse

Delhi HC rules in favour of the assessee, rejects Revenue's stand that assessee should have reversed CENVAT Credit for inputs used in generation of electricity in terms of Rule 6(3)(i) of CENVAT Credi...View More

Pre-fixed "allowed loss" component in Petronet's re-gasification agreement not liable to service-tax

CESTAT rules in favour of Petronet LNG Ltd, holds that no service tax can be levied on the value of pre-fixed quantum of LNG identified in the regasification agreement with customers towards “al...View More

Transportation without issuing consignment note, not GTA service; Rejects service-tax applicability

CESTAT allows assessee’s appeal holding that the transport contractors rendering the coal transportation services in mines without issuing consignment notes would not constitute ‘Goods Tra...View More

Procedural lapse cannot be a basis for denying CENVAT credit, allows refund

CESTAT holds that Appellate Authority travelled beyond the show-cause notice while remanding assessee's refund claim for de novo consideration, observes that the show-cause notice was issued only on t...View More

Allows job worker's claim for deduction towards discounts considering voluminous documents submitted

Hyderabad CESTAT dismisses Revenue’s appeal against Commissioner (Appeals) order granting deduction on account of discounts to a job worker supplying goods to depots of manufacturer and paying d...View More

Allows refund of duty paid on goods exported to Bhutan, holds denial “unjustifiable”

CESTAT sets aside order rejecting refund claim made by assessee under Rule 18 of Central Excise Rules, 2002 in respect of excise duty paid on exports of goods to Bhutan; Notes Revenue’s plea tha...View More

Allows credit on general insurance, however, denies credit on employee's medical/health insurance

CESTAT modifies the order in appeal, ­allows CENVAT credit on general insurance services under Rule 2(l) of CENVAT Credit Rules, 2004 (CCR) and consequently refund under Rule 5 of CCR, finds that ...View More

Rejects First Appellate Authority’s appeal dismissal for “disputed” amount non-payment , remands matter

Bombay HC holds First Appellate Authority’s (FAA) refusal in entertaining assessee’s appeal on the ground of non-payment of “disputed” tax and penalty amount u/s 28(3)(a) of Go...View More

State-established University not a corporation/undertaking, TDS provisions inapplicable on works-contract awarded

Allahabad HC holds the assessee, a University, not liable to deduct tax at source on works-contracts awarded by it under provisions of Section 8-D(1) of U.P. Sales Tax Act, 1948, consequently declares...View More