International Tax Ruling


Cutting, drilling, bending aluminium channels brought from market not 'manufacture', remands matter 

CESTAT allows assessee’s appeal, mere process of cutting, drilling and bending aluminium channels, brought from market, not ‘manufacture’, remands matter; Rejects Revenue’s fin...View More

Allows consolidated refund claim to EOU, upto 1 year from filing, GTN ratio relied

CESTAT allows consolidated refund claim to 100% EOU assessee for period falling within one year from date of filing refund claim, in terms Notification No. 5/2006 r/w 11B; Rejects assessee’s con...View More

EOU entitled to proportionate benefit of exports, despite EO non-fulfilment and Notification conditions 

CESTAT allows proportionate benefit to assessee EOU for exports made against which foreign exchange realized, in case of failure to fulfill, export obligation (EO) and conditions of Notification No. 5...View More

Pending final Tribunal decision, dismisses appeal to determine whether medicines sold during treatment 

HC dismisses assessee’s appeal, for determining whether sale of medicines took place during treatment to an indoor patient, pending final findings of Tribunal in said matter; Notes assessee&rsqu...View More

Turnkey contract undertaken for Delhi Metro cannot be vivisected, service tax levy unwarranted 

CESTAT allows assessee’s appeal, service tax not leviable on turnkey contract awarded for completing project of Delhi Metro Rail Corporation Ltd. (DMRC); Assessee contended that since contract i...View More

Quashes penalty where transaction value enhanced post clearance, due to price escalation

CESTAT dismisses Revenue’s appeal, sets aside levy of penalty u/s 11AC of Central Excise Act, 1944, when transaction value (TV) enhanced on account of price escalation subsequent to clearance, a...View More

Superior quality defatted soya product classifiable as De-oiled cake, rejects 'common parlance' plea 

HC allows assessee’s writ, superior qualify defatted soya / hypro soya products, generated during process of extraction of soya oil classifiable as deoiled cake (DOC) including soya meal, a tax ...View More

Security guards provided by State welfare Board to Industries not 'statutory function' 

Activity of ‘Board’ constituted for providing security guards to Industries, not a ‘statutory function’, hence, charges collected for same chargeable to service tax under &lsqu...View More

Quashes interest absent provision for wrongful withholding, when duty timely paid post-determination 

HC allows assessee’s writ, sets aside demand of interest u/s 11AA of Central Excise Act, 1944 (Act) when duty amount determined under sub­-section (2) of Section 11A paid within prescribed t...View More

Capital goods removed after use not clearance 'as such', directs refund of duty-paid 

CESTAT allows assessee's appeal, removal of capital goods after a period of ‘use’ not ‘removal as such’, therefore, CENVAT credit taken at time of acquisition not to be reverse...View More