International Tax Ruling


Allows rebate on services utilized for export, remands matter for limitation period computation

CESTAT allows rebate claim of service tax paid on various input services utilized for export of cotton yarn under amended Notification No. 41/2012; Referring to ruling in assessee’s own case, re...View More

Interest received on brokerage fee, not towards 'banking' service, demand under Rule 6(3B) unwarranted

CESTAT holds that interest received by stock broker on late payment of brokerage charges or fee towards depository services is not taxable as “banking and other financial service”, consequ...View More

Quashes extended period demand on bakery products/biscuits absent evidence proving suppression

CESTAT quashes extended period demand along with penalty on bakery products, pastry, cakes and biscuits prepared and served in hotel/restaurant/retail outlet; Finds force in assessee’s plea that...View More

Allows CENVAT on staff quarter construction pre-2011, distinguishes SC's Maruti Suzuki ruling 

CESTAT allows CENVAT credit on ‘Construction service’ in relation to staff colony/quarter to a cotton yarn manufacturer, pre-2011; Notes assessee’s plea that construction of staff qu...View More

Quashes penalty for tax non-payment where levy introduced proximate to demand period

CESTAT sets aside penalty for non-payment of service tax under category of ‘Manpower Supply Service’ (MSS) observing that entire amount of service tax as demanded was paid along with inter...View More

Upholds penalty, assessee's difficulties/ constraints cannot relieve from duty to deposit full tax

HC dismisses assessee’s appeal, upholds imposition of 100% penalty u/s 73(4) r/w Section 78 of Finance Act, 1994 for non-payment of service tax noting that only part (not entire) service tax lia...View More

Despite FTP violation, allows redemption of restricted goods subject to bond execution

SC upholds HC, allows redemption of multi-function devices (MFDs) where goods were not prohibited but restricted and import was made in violation of Foreign Trade Policy, 2015-20 (FTP) and Waste Manag...View More

10% payment under Rule 6(3) an 'option', cannot be 'forced' in lieu of 'reversal'

CESTAT finds forced demand at 10%/8% of sale price in terms of Rules 6(3) of CENVAT Credit Rules, 2004 (CCR) untenable where inputs were used both for taxable as well as exempt goods; Perusing Rule 6 ...View More

SAD amount non-inclusion under 'receivables' in import year not ground for refund denial 

CESTAT dismisses denial of assessee’s refund claim of Special Additional Duty (SAD) on import of ‘steel rails’ on the ground that amount was not included in ‘receivables’...View More

Condones delay in filing appeal due to 'non-receipt' of Order, distinguishes SC ruling

CESTAT allows assessee’s appeal, condones delay in filing appeal within time period stipulated u/s 35 of Central Excise Act, where copy of order-in-original (OIO) passed by Adjudicating Authorit...View More