International Tax Ruling


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

Non-Scheduled Passenger Service/Charter Service, & lease of imported aircraft not restricted; Quashes confiscation

CESTAT Delhi, relying on its decision in Escorts Ltd, sets aside confiscation of Helicopter imported by Sky Airways (assessee) as well as customs duty demand, and penalties, holding tha...View More

HO's common input credit must be apportioned, not fully attributed to manufacturing units

CESTAT Mumbai holds that credit on common input services used by the HO unit of Johnson & Johnson Pvt Ltd (registered as ISD), which was transferred to the field units thr...View More

Subscription & redemption of mutual fund units not “trading of goods”; Disallows CENVAT-credit reversal

CESTAT Delhi reiterates that “subscription and redemption of liquid mutual fund units cannot be termed as “trading of goods” and, therefore, do not fall under the exempted services u...View More

CVD/SAD paid on imports post-GST also CENVAT-credit; Refund rejection violates GST transitional provisions

CESTAT Mumbai rules that rejection of refund of countervailing duty (CVD), special additional duty of customs (SAD) and education cess and secondary & higher edu...View More

Relegates assessee to appeal remedy against assessment order 

Allahabad HC relegates assessee to appeal remedy against order of assessment; Directs Appellate Authority to “examine all questions on merits by passing a reasoned order” ...View More

‘Appellate Authority has no power to remand’; Permits taxpayer to return to HC 

SC in matter pertaining to cross-examination during the course of assessment proceedings, permits assessee to go back to Allahabad HC so as to point out that “in view of the provisions of Sectio...View More

Rejects Revenue’s appeal challenging concessional duty on cement cleared to construction industry without MRP 

SC dismisses Revenue's civil appeal challenging the CESTAT Ahmedabad ruling, which upheld assessee’s eligibility for concessional excise duty rate under Notification No. 4/2006–CE, on ceme...View More

Cannot reject Private Warehouse License owing to 'ongoing litigation'; Distinguishes 'Offence' from 'Contravention' 

Gujarat HC holds that ongoing litigation cannot be construed as an ‘offence’ falling under para 3(2)(c) of the Private Warehouse Licensing Regulations, 2016, so as to reject the applicatio...View More

Quashes demand citing failure to justify 3.5-year delay in determining liability 

Patna HC sets aside order confirming service tax demand of around Rs. 5.27 lakh, finding that the determination of liability has been done after almost 3.5 years; Alluding to section 73 of the Finance...View More