International Tax Ruling


Denies concessional rate, Containers, bowls, cups made of plastic taxable at 20%

Kerala HC dismisses assessee’s appeal, upholds classification of containers, trays, bowls and other packing materials made of plastic, under residuary entry of SRO 82/2006, taxable at 20% while ...View More

'Electricity expense' reimbursement not includible in consideration for 'immovable property renting' service 

CESTAT allows assessee’s appeal, holds that reimbursement charges towards actual electricity expenses received from service recipient is not includible in the gross value of service of renting o...View More

Extends area-based exemption where 'production' commences before cut-off date; 'clearance' not a condition 

CESTAT extends benefit of area based exemption under Notification No. 50/2003-CE dated June 10, 2003 to manufacturer of cosmetics preparation falling under Chapter 33 and 35 of Central Excise Tariff, ...View More

'Mobile chargers' taxable at 5.5% from April 2015, Distinguishes SC's Nokia India ratio

Karnataka HC holds that mobile chargers, sold as composite product along with phone or separately, is taxable at 5.5% w.e.f. April 01, 2015, under Punjab VAT Act, 2005 (PVAT Act); Observes that State ...View More

Rejects classification of multi-function printer as IT product, upholds levy at 12.5%

HC upholds Tribunal’s findings that multi-function printers and its parts, accessories, drums etc. shall not be classifiable as IT products under Schedule Entry C56 of Maharashtra Value Added Ta...View More

Allows refund of accumulated CENVAT credit under Rule 5 against export of exempted goods 

CESTAT allows assessee’s refund claim filed under Rule 5 of CENVAT Credit Rules (CCR), 2000 r/w Notification No. 27/2012–CE in respect of accumulated CENVAT on inputs/input services used i...View More

Allows credit on railway transportation service despite STTG certificate non-production

CESTAT quashes denial of CENVAT credit in respect of service of transportation of final product by Railways for want of Service tax certificate for transport of goods (STTG Certificate) as required by...View More

Condones 531 days delay in filing appeal due to withdrawal of writ petition 

CESTAT allows assessee’s appeal, condones delay of 531 days in filing appeal against order of Commissioner; Notes that the delay was caused due to fact that initially assessee preferred writ pet...View More

‘Condensate’ arising from natural gas processing not ‘crude oil’, quashes 'Oil Cess' levy 

CESTAT holds that ‘Condensate’ is not ‘crude oil’, quashes imposition of ‘Oil Cess’ in terms of provisions of Section 11 A(1) of Central Excise Act, 1944 r/w Sectio...View More

Upholds extended period invocation where assessee manipulated/forged returns, confirms levy on reimbursements

CESTAT directs adjudicating authority to rework amount of service tax demand by taking receipt basis of service charges before July 1, 2011 and actual accrual for subsequent period while confirming se...View More