International Tax Ruling


Rejects 'contemporaneous' import value finding no similarity in HR Coils & Steel Plates

CESTAT dismisses Revenue’s appeal, upholds value of goods declared by assessee in bill of entry for import of consignments of Hot Rolled Coils (HR Coils) while finding reliance placed upon value...View More

Disposes writ, allows Department to conduct service tax audit under GST regime

HC disposes assessee’s writ, allows Department to conduct service tax audit under Finance Act, 1994 subsequent to introduction of GST; Remarks, prima-facie reading of Sections 173 and 174 of CGS...View More

Extends exemption towards goods value for tyre retreading activity, relies upon SC ratio

CESTAT extends benefit under Notification No. 12/2003, grants exemption towards value of goods and material sold in respect of tyre re-trading activity taxable under ‘management, maintenance or ...View More

Citing assessee's bonafide, quashes demand w.r.t. erroneously availed Cess Credit on EOU purchases

CESTAT sets aside demand under Rule 14 of CENVAT Credit Rules, 2004 (CCR) in respect of CENVAT credit on Education Cess & Secondary and Higher Secondary Education Cess (Cesses) availed on inputs p...View More

Allows SAD refund despite wrong mention of truck No. in VAT receipt

CESTAT allows refund of 4% SAD in terms of Notification No. 102/2007 - Customs despite fact that Truck No. mentioned in VAT receipt did not tally with Truck No. mentioned on invoice; Observes that, al...View More

Allows CENVAT on Overseas Mediclaim Insurance Policy taken for employees sent abroad

CESTAT allows CENVAT credit on Overseas Mediclaim Insurance Policy taken for employees sent abroad for executing project undertaken by assessee providing Erection and Commissioning or Installation Ser...View More

Follows Gujarat & Delhi HC, stays service-tax proceedings initiated under GST regime

Jharkhand HC grants ad-interim relief in respect of fresh service tax proceeding under Finance Act, 1994 initiated under GST regime; Relying upon various SC precedents, assessee argued that action com...View More

Dismisses Revenue's appeal, payment towards salary of employees deputed from parent entity, not taxable

SC dismisses Revenue’s appeal against order of CESTAT which held that payment of salary and other perks of the employees deputed from foreign company shall not be taxable under ‘manpower r...View More

‘Dharmada’, collected from buyer & meant for charity, not includible in transaction value

SC Larger Bench (LB) allows assessee’s appeal, holds that Dharmada collected by assessee which is an optional payment made by buyer, earmarked for charity and credited as such, cannot be regarde...View More

Dismisses Revenue's appeal, extends credit on invoices bearing 'unregistered' branch name & address

SC dismisses Revenue’s appeal against order of CESTAT which allowed CENVAT credit on invoices received during the period 2006-07 to 2010-11 bearing name and addresses of branches, not registered...View More