International Tax Ruling


SC dismisses Revenue's SLP, upholds Form-C entitlement for 'natural-gas purchase' post GST 

SC dismisses Revenue’s SLP against order of HC which held assessee entitled to ‘C' Form in respect of natural gas purchased inter-state from Oil Companies in Gujarat and used for electrici...View More

Directs Form-C issuance towards petro-products procurement, follows own ratio

HC disposes assessee's writ in the matter of issuance of C-forms for purchase of petroleum products and refund of excess tax paid; Grants relief to assessee while taking note of assessee's reliance up...View More

Allows TED refund in respect of supplies to 100% EOU, pre-March 2013 

HC quashes denial of Terminal Excise Duty (TED) refund claim in respect of supplies by assessee to 100% EOU treated as ‘deemed export’ under provisions of Foreign Trade Policy 2009-14 (FTP...View More

Finds no perversity in CESTAT's order denying credit absent demonstration of goods movement 

HC dismisses assessee’s appeal against order of CESTAT which disallowed CENVAT credit on inputs on the ground of clandestine transactions, absent any question of law; CESTAT basis report from RT...View More

Composite 'metro rail' construction contract not taxable as erection, commissioning service pre-July 2007

CESTAT holds that a turnkey contract for underground metro rail construction between ISBT Station and Central Secretariat in New Delhi, is classifiable under “Work Contract Service” fallin...View More

Invokes saving clause, upholds service-tax proceedings initiated under Finance Act post GST

HC dismisses assessee’s writ challenging proceedings under show cause notice issued u/s 73(i) of Finance Act, 1994 (Finance Act) on the ground that same stood omitted in view of Section 173 of C...View More

Allows ITC on sales to State Govt. outside the State without insisting Form 'C' 

SC allows assessee’s appeal, reads down Section 19(5)(c) of Tamil Nadu VAT Act, 2006 (TNVAT Act) by extending benefit of ITC without insisting on Form ‘C’ where sales are made to oth...View More

Upholds HC, limitation imposed on time period to avail ITC not 'unreasonable' 

SC affirms HC, upholds validity of Section 19(11) of Tamil Nadu VAT Act, 2006 which requires a registered dealer to claim input tax credit (ITC) within 90 days from date of purchase or before end of f...View More

Rejects declared value where contemporary import-price higher, however, considers 'lower price'

CESTAT upholds enhancement of import value of ‘cooling pads’ declared in Bill of Entry where prices of contemporary import were much higher than the price declared by the assessee (importe...View More

Depot, an extended arm of manufacturer, required to deposit 'excess excise duty' collected

CESTAT holds assessee, a depot of manufacturer, liable to deposit with Central Govt., the amount collected in name of ‘Central Excise Duty’ in excess of duty paid at time of clearance of g...View More