International Tax Ruling


Basis back-dated cancellation of supplier's registration, inordinate delay in spot-verification, Gujarat VAT-Tribunal grants ITC-benefit 

Gujarat VAT Tribunal allows ITC on purchases made during FYs 2010-11 and 2011-12 under GVAT Act, setting-aside the order of the Revenue disallowing ITC for the said years based on spot verification co...View More

Quashes recovery proceedings on Legal Representative absent enabling provision to assess after assessee’s demise 

Madras HC quashes tax liability fastened on legal heirs pre-2011 noting that assessee passed away prior to an assessment having made and there is no enabling provision for continuance of recovery from...View More

Upholds admissibility of CENVAT credit on diesel and electricity reimbursements for Vodafone-Idea

CESTAT Mumbai dismisses Revenue’s appeal against Commissioner’s order dropping demand of around Rs. 13.91 crore CENVAT credit denial against Vodafone Idea Ltd (Assessee), holding that reim...View More

Quashes demand on insurance agent taking up both taxable and exempt services 

CESTAT Kolkata quashes demand on insurance agent rendering general insurance services by issuing policies which are both taxable and exempt; From the license issued by Insurance Regulatory and Develop...View More

Bamboo Mat-Board, Corrugated-Sheets, Ridge-Caps eligible for concessional duty rates of 1% & 2% 

CESTAT Kolkata holds that benefit of concessional rate of duty provided under Notification No. 01/2011-C.E. and Notification No. 16/2012-C.E. (Notifications) at the rates of 1% and 2% respectively are...View More

Management Consultancy doesn’t involve actual service performance; Upholds demand-drop against Huawei 

CESTAT Chandigarh upholds dropping of service tax demand on Huawei Telecommunication India for receiving services from Huawei, China to roll out 2G/3G network in Nepal,“as the show cause notice ...View More

Department only entitled to residual proceeds from secured-assets sale, after Bank’s priority claim 

Refusing VAT Department’s charge over the immovable property sold by Canara Bank (Petitioner/secured-creditor) during SARFAESI Act proceedings, Bombay HC holds that the Tax Authority is only ent...View More

Remands for adjudication afresh over classification of ‘Seaweed Extract’, seeks reasons for differing Dept. views 

Bombay HC quashes duty demand on import of ‘Seaweed Extract’ (product) by relying on test reports that classify the product as an ‘organic fertilizer’ which can be used as a &l...View More

Revisional assessment order pertaining to liquid Carbon Dioxide classification beyond limitation: Allows writ 

Andhra Pradesh HC in writ petition pertaining to classification of purified liquid Carbon Dioxide gas and its taxability thereof, holds the revisional assessment order imposing 14.5% Value Added ...View More

Quashes multiple notices, demand for inordinate delay of over 7 years in adjudication 

In yet another writ petition pertaining to delayed adjudication of 5 Show Cause Notices (SCNs), HC noting that “for the first four impugned SCNs, a personal hearing had been held…. In spi...View More