International Tax Ruling


Quashes adjudication order for lack of 'jurisdiction' despite ineligibility of import exemption 

CESTAT disallows customs duty exemption under Notification No. 24/2005-Cus on import of raw materials such as copper strips, copper tuber, polythene compound, for manufacture of RF Feeder Cables; Reje...View More

Reverses common services credit availed by one unit post amendment to Rule 7

CESTAT upholds reversal of CENVAT credit where credit of common input services availed at one unit instead of distributing to all, in terms of amendment to Rule 7(d) of CENVAT Credit Rules w.e.f. Apri...View More

Dismisses CESTAT's order, upholds accumulated CENVAT refund upon factory closure, invokes 'estoppel' principle

HC allows assessee’s appeal, upholds refund of accumulated CENVAT credit on account of closure of the factory under Rule 5 of Cenvat Credit Rules, 2004 (CCR); Notes that, assessee was manufactur...View More

Trademark license fee linked to distributorship, not 'sale condition' for importing eyewear

CESTAT finds no merit in Revenue appeal challenging order of Adjudicating Authority who dropped demand under Rule 10(1)(c) of Customs Valuation (Determination of Value of Imported Goods) Rules 2007 fo...View More

Directs reconsideration of excise duty on supply & installation of customised IT products 

HC exercises writ jurisdiction to set aside adjudication order confirming excise duty liability on activity of supply of IT products purchased from vendors and installation at customers’ premise...View More

Loan documentation processing services provided by auto dealers not taxable as 'BAS'

CESTAT holds that documentation processing services provided by automobile dealers for vehicle funding is not taxable as ‘business auxiliary service’ (BAS); Accepts assessee’s conten...View More

Construction of National Rifle Association & ICFAI University buildings, not "Commercial Construction Service"

CESTAT holds that construction of building for National Rifle Association of India and ICFAI University not taxable as “Commercial and Industrial Construction Service”; States that headqua...View More

Allows exemption on books and material sold to franchise under commercial invoice

CESTAT allows exemption under Notification No. 12/2003-ST in respect of goods and material sold by franchisor under franchise agreement, while discharging service tax under 'Franchise Service'; Notes ...View More

Expenditure towards advertising & promoting Parent entity's brand includible in goods' import value

CESTAT upholds inclusion of advertising and promotion expenses incurred by assessee in assessable / transaction value of goods imported from parent entity, under Rule 10(1)(e) of Customs Valuation Rul...View More

Dismisses writ; No 'natural justice' breach in re-assessment disallowing ITC vis-a-vis 'bogus' dealer 

HC dismisses ‘misconceived’ writ petitions challenging reassessment order u/s 39(1) of Karnataka VAT Act on ground of breach of natural justice principles; Notes that due investigation had...View More