International Tax Ruling


Upholds appointment of Technical Members at Tribunal; However, mandates 'legal' qualification 

HC rules on validity of Section 11 of Maharashtra VAT Act and Rule 6 of Maharashtra VAT Rules dealing with constitution of VAT Tribunal, finds no illegality in provisions relating to appointment of Ad...View More

Dismisses appeal challenging denial of 'packaging material' exemption on distinct steel drums 

SC refuses to admit assessee’s appeal challenging order of Mumbai CESTAT which disallowed exemption under Notification No. 184/76-Cus on stainless steel drums, holding that they do not qualify a...View More

Upholds HC's quashing of ITC disallowance to bona-fide purchaser for seller's default

SC dismisses Revenue SLP, refuses to interfere with order of Delhi HC that held Section 9(2)(g) of Delhi VAT Act to the extent it disallows ITC to purchaser due to default of selling dealer in deposit...View More

No Credit towards transportation security-guard service as buyer's premises not 'place of removal'

CESTAT denies CENVAT credit on security guard service for safe delivery of goods from manufacturer’s factory to buyer’s premises; Rejects assessee’s contention that since delivery is...View More

Allows CENVAT credit of duty paid by EOU on inter-unit transfer

HC upholds order of CESTAT that allowed CENVAT credit of duty paid by EOU on procurement of goods from sister unit, another EOU; Rejects Revenue contention that this was a case of inter-unit transfer ...View More

Allows imported raw-material MODVAT credit basis photostat copy of Bill of Entry

HC reverses CESTAT order, allows credit in terms of Rule 57G of Central Excise Rules, 1944 on imported raw material on the strength of photocopy of Bill of Entry (BoE) where triplicate copy was lost d...View More

Absent 'reason to believe' escapement of tax, initiation of re-assessment proceedings unsustainable

HC  quashes re-assessment notice issued u/s 29 of U.P. VAT Act, 2007 (UPVAT) absent any ‘reason to believe’ escapement of tax in respect of sale/allotment of residential flats under h...View More

Cannot demand tax when Court deciding constitutionality, grants liberty to appeal against assessments

HC allows assessee’s writ petition challenging order of Assessing Officer (AO) which directed payment of differential tax at 8.5% on sale of construction machinery pursuant to Division Bench dec...View More

Cannot reject VCES declaration on mis-classification plea, 'interpretation' difference not a substantial 'mis-declaration'

CESTAT allows assessee’s appeal, holds rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme (VCES) on ground of mis-classification of services as unsustaina...View More

Allows imports as per Policy in vogue; Subsequent restrictive Public Notice inapplicable

HC allows import of Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) under additional licenses issued to export / trading houses under EXIM Policy 1988-91 and endorsed in assessee&rsqu...View More