International Tax Ruling


No notional loading in actual cost of goods manufactured for captive consumption

CESTAT LB rules on valuation of inter-unit transfer of goods received for captive consumption, actual cost of production (COP) determined in terms of Cost Accounting Standard-4 (CAS-4), w.r.t. goods (...View More

LB rules on 'Fixed Wireless Telephones' valuation; Software not distinct, includible in hardware value

CESTAT LB rules on valuation of imported Fixed Wireless Telephones (FWT), holds that software embedded in Flash memory unit not distinct from hardware and hence, value thereof includible in value of F...View More

Meal tray served on board an aircraft, not 'manufacture' of excisable goods

CESTAT allows assessee's appeal, entire food tray served on board an aircraft, not 'manufacture' of excisable goods (i.e. food preparations) supplied under brand name; Assessee, engaged in airline cat...View More

Kerosene / LPG supply to OMCs exempt pre-VAT regime, basis distinct language 

Gujarat HC rules on taxability of Kerosene for public distribution system (PDS) and Liquified Petroleum Gas (LPG) for domestic use, sold in bulk to various Oil Marketing Companies (OMCs) under Gujarat...View More

Allows 'input' credit on capital goods' support items; Vandana Global ratio inapplicable 

CESTAT allows CENVAT credit on goods falling under Chapter 72, viz., aluminium coils, S.S. Sheets, plates channels, M.S. angles etc., used for making support structure / foundation of reactor and chim...View More

'IT' distinct from 'computer software'; Maintenance thereof taxable as "ITSS" w.e.f 2008 

CESTAT rules in favour of assessee, maintenance of software classifiable as “information technology software service” (ITSS) u/s 65(105)(zzzze) of Finance Act w.e.f. May 16, 2008 and not &...View More

Allows CENVAT credit; Commission paid to foreign agents qualifies as 'input service' 

CESTAT allows CENVAT credit of service paid under reverse charge mechanism on commission paid to foreign agents, holding same as 'input service' in terms of Rule 2(l) of CENVAT Credit Rules, 2004 (CCR...View More

Admonishes authorities' ingenuity in returning "premature" refund claim; CBEC must infuse robustness

CESTAT admonishes lower authorities’ orders returning assessee’s refund claims of service tax paid under protest as being ‘premature’, without dealing with the grounds adduced ...View More

Upholds MRP valuation of professional beauty products sold to salons through dealers

CESTAT rejects Revenue appeal, upholds MRP valuation of professional beauty products sold to salons / parlors for their consumption, by relying on SC ruling in case of Jayanti Foods Processing Pvt Ltd...View More

Deferred sales tax repayment period computable from grant of eligibility, not completion 

SC rules in favour of Revenue, period for repayment of deferred sales tax benefit by an industrial unit under Jharkhand VAT Act must be computed from completion of eligibility period of deferment or p...View More