International Tax Ruling


Demand unsustainable under Maintenance, Repair service for amount collected from flat owners 

CESTAT sets aside demand under Management, Maintenance or Repair Service of building, on amount collected by builder from flat owners as reimbursement of payment made to various service providers; Not...View More

Upholds Bombay HC's jurisdiction to entertain 'lis' from UT; Adjudication at Gujarat immaterial

HC rules in favour of Revenue, upholds Bombay HC’s jurisdiction to entertain and decide appeal w.r.t. matter arising from Union Territory of Dadra and Nagar Haveli (UT) u/s 36(b)(iii) of Central...View More

Grants import exemption; Notification no. immaterial when requisite Certificate demonstrates intended purpose

CESTAT rules in favor of assessee, extends benefit of customs duty exemption on goods imported to Continental Shelf of India and Exclusive Economic Zones; Denial of exemption because Essentiality Cert...View More

Automated, online bar-code printing, system provision, not 'service', exclusive 'right to use' transferred 

AAR rules out service tax applicability on provision of automated, online 1D and 2D bar-code printing, labelling application, aggregation and dispatch system, in accordance with Excise Supply Chain In...View More

Upholds MRP assessment on 50 ltrs lubricating oil packages sold in retail

CESTAT upholds differential excise duty demand, 50 ltrs package of lubricating oil assessable on MRP basis u/s 4A of Central Excise Act, not on cost construction basis in terms of Central Excise Valua...View More

Allows equipment replacement, certification, engineering service credit to passive telecom infrastructure provider

AAR allows credit of excise duty paid on parts and spares of DG sets, air conditioners (ACs), used for replacement of defective ones and service tax paid on certification inspection, engineering servi...View More

Inputs & factory insurance credit available when included in final product price 

CESTAT rules in favour of assessee, allows CENVAT credit in respect of service tax paid towards insurance of plant & machinery, equipment, inputs, factory & residential buildings / township; R...View More

CESTAT's interim order clubbing 192 cases "strange"; Final order relying thereon 'non-speaking'

No law can be laid down in an interim order, procedure adopted by CESTAT in clubbing together 192 cases relating to refund under Rule 5 of CENVAT Credit Rules and passing common interim order is &ldqu...View More

Revenue empowered to convert free shipping-bills into drawback, on establishing goods' identity 

CESTAT partially allows Air India’s appeal, clarifies that Revenue has power to convert free shipping bills into drawback shipping bills in terms of Sec 149 of Customs Act, subject to establishm...View More

Moisture removal amounts to "manufacture", credit of job-worked goods not reversible 

CESTAT allows assessee’s appeal, removal of moisture from job-worked product (para cumidine), carrying out quality tests, repacking in new containers and labeling same amounts to “manufact...View More