International Tax Ruling


Upholds CENVAT credit reversal on capital goods destroyed at sister unit's premises

CESTAT upholds CENVAT credit reversal on ‘capital goods’ cleared under Rule 4(5)(a) of CENVAT Credit Rules, 2004 (CCR) to sister unit and not returned within stipulated period of 180 days ...View More

No escape against input 'shortages' shown as "consumption" at month-end; Upholds credit reversal

HC upholds reversal of CENVAT credit against ‘shortage’ of inputs (for lubricating oil additives) shown in monthly stock taking report, thereby rejecting assessee’s stand that same w...View More

Rules out additional tax on inputs where final product 'exported'; Follows Division Bench 

Madras HC dismisses Revenue’s challenge to Appellate Tribunal order which quashed the levy of 1% additional tax u/s 3(4) of Tamil Nadu General Sales Tax Act against export of finished goods afte...View More

No service tax on 'reimbursable expenditure' prior to May 2015; Rule 5 beyond statute

SC rules on applicability of service tax on reimbursable expenditure incurred by service provider, in terms of Section 67 of Finance Act r/w Rule 5 of Service Tax (Determination of Value) Rules 2006; ...View More

Govt. dues not recoverable from personal properties of deceased assessee's legal heir 

Gujarat HC rules that personal properties of deceased assessee’s legal heir cannot be attached for recovery of unpaid dues, by Revenue; Notes that pursuant to CESTAT order, Excise authorities pe...View More

Dutiability of re-packed 'talc powder' determinable through classification; Directs fresh adjudication

CESTAT sets aside excise duty demand on activity of re-packing of talc powder (soap stone) from bulk to small packs and affixing brand name, stating that it was premature to conclude on said aspect wi...View More

'Works contracts' taxable at rates applicable to goods & material used therein, pre-April 2006

SC rules on rate of tax applicable to works contracts prior to April 1, 2006 when Section 4(1)(c) was introduced by an amendment to Karnataka VAT Act; Upholds Karnataka HC decision, which concurred wi...View More

Packing box made of 'plain duplex board' not classifiable as 'corrugated paper' box

CESTAT upholds classification of packing box made of 'plain duplex board' as "other packing containers" (not of corrugated paper/paper board) under Central Excise Tariff Heading (CETH) 4819.19, liable...View More

Quashes levy on equipment 'operating lease' & reimbursements to fund own sales promotion

CESTAT sets aside demand under ‘Banking and Other Financial Service’ (BoFS) in respect of ‘operating lease’ of equipment and machines and 'Business Auxiliary Service' (BAS) in ...View More

'Builder', not 'Owner' responsible for VAT on building construction, dismisses suit seeking reimbursement

HC dismisses suit filed under Code of Civil Procedure, 1908 by Builder to seek reimbursement of VAT charges payable towards construction of building from the owner of property; Notes that in terms of ...View More