International Tax Ruling


Overrules HC; No NCCD & Education Cess on units availing area-based excise exemption

SC reverses HC, National Calamity Contingent Duty (NCCD), Education Cess and Secondary & Higher Education Cess (Cesses) are not payable by manufacturer of two wheeler vehicles, availing area based...View More

'Wire Rope' being essential part of Mobile Crane, not taxable as unspecified item

SC dismisses Revenue’s appeal against order of HC which held that Mobile Crane Wire Rope, falls under Entry 155 of Schedule IV of Rajasthan Value Added Tax Act, 2003 (RVAT), taxable at 4%; Rejec...View More

Rejects allocation of unutilized 'Raw Pet coke' quota basis production capacity, directs re-computation

HC rules on apportionment of unutilised quota of Raw Pet Coke (RPC), a feedstock for producing calcined petroleum coke (CPC), pursuant to SC order restricting imports of RPC at 0.7 million MT for peri...View More

Strikes down 'Advertisement tax' levy by Nagar Nigam post GST regime

Allahabad HC strikes down Mathura Vrindavan Nagar Nigam (Vigyapan Kar Ka Nirdharan and Wasuli Viniyaman) Upvidhi, 2017 framed in exercise of powers u/s 172(2)(h) of U.P. Municipal Corporation Act whic...View More

Quashes demand on capital goods during 100% EOU de-bonding despite EO non-fulfilment

CESTAT sets aside demand of duty and imposition of penalty on 100% EOU, while extending benefit of depreciation on capital goods for determination of duty liability thereon for non-fulfilment of expor...View More

Allows CENVAT on works contract relating to modernization, renovation or repair in factory

CESTAT allows CENVAT credit on work contract services pertaining to Repairs and Maintenance undertaken in factory and administrative building along with other fabrication and civil work, under Rule 2(...View More

Upholds penalty for consignment mis-declaration, rejects plea of goods mis-sent by shipper

CESTAT upholds charge of mis-declaration of consignment in terms of description, quantity and value while noting that goods in consignment under importation were not same as declared by assessee on Bi...View More

Demand unsustainable on stationery items supplied to own offices outside factory

CESTAT quashes demand in respect of stationery items (i.e. forms), classifiable under Heading No. 4820.10 of Central Excise Tariff Act, 1985, supplied to assessee’s other establishments governed...View More

Criticises Revenue's ignorance, extends credit on 'structural steel items' to 'sponge iron' manufacturer

CESTAT allows CENVAT credit on structural steel items i.e. Ms angle, Ms channels, Ms joists, chequered plate, etc. used in fabrication of supporting structures of kiln, burning chamber, conveyor galle...View More

Construction of Sports Complex/Stadium used primarily/predominantly for non-commercial purpose, not taxable

HC upholds CESTAT order that construction services to Government of Maharashtra (GoM) in respect of Sports Complex is not covered under ‘commercial or industrial construction’ as defined u...View More