International Tax Ruling


Section 108 does not enable confessional statement recording; Quashes penalty 

CESTAT Ahmedabad quashes penalty imposed Appellant accussed u/s 114 for exporting prohibited items (i.e.peacock feathers) merely based on co-accused’s statement recorded u/s 108 ; Clarifies that...View More

Interest @ 12% applies on belated refund of service tax paid by mistake 

CESTAT Delhi modifies orders granting refund at 6% and directs to pay interest at 12% p.a. on delayed sanction of refunds for service tax paid by mistake on construction of individual/independent hous...View More

Stock transfers by EOU to specified exempt area/DTA still attract SAD, regardless of VAT/CST exemption 

CESTAT Ahmedabad upholds the demand of 4% Special Additional Duty (SAD) on stock transfer of goods from Sun Pharmaceuticals Ltd ‘s 100% EOU to sister units in DTA; referring to Larger Bench deci...View More

Promotion and marketing of Foreign varsities among Indian students, on own account, not ‘intermediary services’ 

CESTAT Delhi rules that the consultancy services provided by the assessee, such as identifying development opportunities in the Indian market for international educational institutions, to foreign uni...View More

Cannot restrict ITC on refrigerators, coolers to soft-drink/ice-cream manufacturer basis subsequent amendment 

Andhra Pradesh HC (Amravati) holds assessee, a manufacturer of soft drinks and ice-cream sold under the brand name ‘Pepsi’, entitled to and eligible for Input Tax Credit (ITC) on refrigera...View More

No exemption to ‘Centage’ received by executing agency for bridge construction: Distinguishes SC ratio 

Patna HC upholds demand of service tax on ‘centage’ (at 15% of gross toll collection) received from Bihar Government by ruling that Corporation/Assessee functions as an ‘executi...View More

No-intention-to-arrest' by DRI insufficient to allay apprehension; Dismisses Revenue's challenge to 'anticipatory-bail' 

Delhi HC dismisses Revenue’s petition filed u/s 482 of CrPC challenging the order passed by the lower court that granted anticipatory bail in a case alleging smuggling of gold thereby making out...View More

Dismisses appeal by Revenue over service tax demand for business studies degree by foreign uni.

CESTAT Delhi dismisses appeal by Department and affirms dropping of proceedings against assessee for fees collected on business & management courses by assessee for degree issued by University of ...View More

Appeal itself a protest against enhancement of duty; Quashes confiscation of heavy machinery

CESTAT Ahmedabad quashes confiscation of Proof machined low alloy steel shell belt, carbon steel forged hemi, machined carbon steel forged test plate by rejecting enhancement of duty basis weight sinc...View More

CENVAT credit on capital goods used for manufacturing dutiable and exempt goods, permissible

CESTAT Delhi allows CENVAT credit availed on capital goods used to manufacture dutiable goods as well as exempted goods, stating that “Cenvat credit on capital good...View More