International Tax Ruling


Sets-aside demand under Maintenance & Repair service w.r.t. garden-upkeep contract entered with MCGM 

CESTAT sets-aside the order demanding service tax on the entirety of income earned under contract with Municipal Corporation of Greater Mumbai (MCGM) for establishment and upkeep of gardens, including...View More

No SWS on import against MEIS/SEIS duty-credit scrips; Allows refund 

CESTAT Kolkata holds that Emami Agrotech Limited (Assessee) is not liable to Social Welfare Surcharge (SWS) where Basic Customs Duty (BCD) is exempted in terms of Notification No.24/2015-Cus & 25/...View More

Dish TV not required to reverse CVD-credit on smart-card cleared for job-work to STB-manufacturer 

CESTAT Mumbai holds that Dish TV is not required to reverse CENVAT credit of CVD availed on import of viewing cards (VCs/Smart Card) in terms of Rule 3(5) of the CENVAT Credit Rules, 2004 (CCR) on the...View More

Pre-2007, contract cannot be split to classify under different taxable services; Remands matter 

CESTAT Hyderabad observes that “indivisible nature of contract cannot be vivisected to classify them under different taxable services for period prior to 2007”; Remands the matter where as...View More

Condones 'long delay' in filing statutory appeal; Cites CESTAT's non-consideration of facts 

SC allows assessee’s SLP seeking condonation of long delay (3.5 years) in filing statutory appeal before CESTAT; SLP has been preferred by Assessee against dismissal of its writ petition by HC r...View More

Dismisses writ seeking non-condonation of long delay in filing statutory appeal 

Delhi HC dismisses writ petition challenging the order dated July 10, 2023 passed by CESTAT rejecting an application made for recall of the Original Order passed by the CESTAT in terms of which, CESTA...View More

Absolves BSNL from demand which overlooked 50% availment rule for CENVAT credit on capital goods 

CESTAT Delhi quashes the order of service tax against BSNL (Assessee) which was issued on three grounds viz. (i) Difference in amount of CENVAT credit availed in ST-3 returns and CENVAT Credit Registe...View More

Tata Asset’s investment advisory and management services to foreign clients not ‘intermediary’ 

CESTAT Mumbai holds that investment services provided by Tata Asset Management Ltd (assessee) viz non-binding investment advisory service and investment management service, to clients located outside ...View More

Disallows credit to SAP India on invoices received from premises not registered under Centralized Registration Certificate 

CESTAT holds SAP ineligible for CENVAT credit on the invoices issued from a premises not registered under their Centralized Registration Certificate; CENAT credit is related to the invoice where the r...View More

Rules on admissibility of CENVAT credit to Hitachi Construction on air-travel, courier, club-membership, etc 

CESTAT Bangalore rules on admissibility of CENVAT credit to Tata Hitachi Construction Machinery Company Pvt. Ltd. (Telco Construction Equipment Company Ltd.) on various input services; Allows CENVAT c...View More