International Tax Ruling


Laboratory stores / product literature mandatory for 'drugs', constitute "raw materials" for ITC

HC allows input tax credit (ITC) on ‘laboratory stores’ such as glassware / glass tube, raw material, and chemicals used for testing during pre & post manufacturing stage of drugs; Not...View More

Affirms taxation of ‘soil leveling’ for towship development as "site formation / excavation" service

SC dismisses SLP against Allahabad HC order, thereby affirming taxation of soil levelling including filling of gorges / nalah, removal of shrubs, grass and rubbish etc. in relation to development of r...View More

Upholds duty on drawings & designs imported for hotel construction, at 'transaction value'

CESTAT upholds customs duty on import of drawings & designs for construction of hotels, treating them as ‘goods’ after following SC ratio in Associated Cement Companies Ltd; Rejects as...View More

Allows CENVAT credit refund; Mandap-keeper, health & fitness services 'relate to business'

CESTAT grants refund of unutilised CENVAT credit of event management, mandap-keeper, health & fitness, pandal & shamiana services used towards export of Business Support Services, under Rule 5...View More

Sale of purified water in loose jars under ‘brand-name’ taxable at 12%

HC upholds Tribunal order, sale of purified water in returnable loose jars having a top which is closed and affixed with sticker  of “Shital” is taxable at 12% under Entry 154 of Sche...View More

Affirms taxation of distributors subscription towards representational & selling rights as 'franchise service' 

SC finds no merit in assessee’s appeal against confirmation of service tax on subscription received towards representational rights granted to various distributors to sell company products, unde...View More

TED refund withdrawal to achieve domestic supplier vs. importer parity, not arbitrary 

Withdrawal of Terminal Excise Duty (TED) refund on supply of goods to power sector by amendment to Para 10.11 of Handbook of Procedures 1999-2000 (HBP), neither violative of Foreign Trade (Development...View More

Extends 'Project Import' benefit for LPG storage tank erection; Applies SC ratio

CESTAT extends 'Project Import' benefit for construction of LPG storage terminal tanks, under Notification No. 42/96-Cus dated July 23, 1996 considering same as “Port Development Project”;...View More

Grants exemption on goods manufactured at workshop adjoining mining-area; Applies SC ratio 

CESTAT grants excise duty exemption on parts & accessories of mining machines, manufactured at a workshop adjacent to mining area of assessee; Rejects Revenue’s stand that since workshop is ...View More

‘Cement Solvent Solution’ neither ‘pipe fitting’ nor 'industrial input'; taxable at 12.5%

Maharashtra AAR holds that ‘Cement Solvent Solution’ is not classifiable as “pipe fitting” under Schedule Entry C-29 to MVAT Act (taxable at 5.5%) and hence, cannot be treated ...View More