International Tax Ruling


'Refund order' in assessment not necessary, Refund grantable pursuant to assessee's application 

HC allows writ, quashes appellate authority's order rejecting refund of amount deposited by assessee under conditional stay order, under UP VAT Act and CST Act; Assessee pre-deposited an amount under ...View More

‘Offshore Supply vessel', also used for 'towing operations', not classifiable as 'tug' 

CESTAT allows assessee's appeal, 'vessel' designed as 'offshore supply vessel' (OSV) for transport of persons and cargo, despite having towing facility, classifiable under Customs Tariff Heading (CTH)...View More

Upholds Tribunal findings; Refund rejection absent substantive evidence of transaction nature, sustainable 

HC rejects assessee’s applications for want of question of law, finds no perversity in Sales Tax Tribunal order rejecting refund claims u/s 5(2) of Central Sales Tax Act in relation to supplies ...View More

Once 'brand owner' eligible for SSI exemption, assessee entitled to same benefit 

SC allows SSI exemption benefit under Notification No. 175/86 for manufacture of detergent soaps & cakes, despite use of brand name / trade name of another unit; Interpreting Para 7 of said Notifi...View More

"Close-Up Whitening" classifiable as 'dental cleaner', not 'toothpaste', dehors HSN Notes aid

SC upholds CESTAT order, 'Close-Up Whitening' manufactured for Hindustan Lever Ltd, not classifiable as 'toothpaste' under CETH 3306.10, but as 'dental cleaner' (i.e. other form of dental hygiene) und...View More

Grants refund; Asst. Commissioner cannot sit in judgement over superior authority's findings

HC rejects Revenue appeal, Assistant Commissioner cannot reject service tax refund (in relation to Goods Transport Operator services) once approved by Commissioner (Appeals); It is trite law that once...View More

Sales Tax Tribunal stays demand against Bharat Serums in assessment treating stock-transfer as inter-state sale

Maharashtra Sales Tax Tribunal (MSTT) allows stay application (without fixing part payment) filed under Central Sales Tax Act by a leading pharmaceutical company against Revenue’s assessment ord...View More

Third Member upholds RSP valuation of imported tiles sold at higher price post clearance

Third Member of CESTAT rules in favour of Revenue, concurs with Member (Technical) that reference to Sec 4A of Central Excise Act applicable to tiles sold to dealers / consumers at price higher than M...View More

Follows Division Bench; Disallows 50% credit on CG received pre-2000, installed later 

HC rejects CESTAT order, relies on Division Bench ruling in assessee’s own case where 100% CENVAT credit disallowed on capital goods (CG) imported under Project Import Scheme in view of specific...View More

Allows input credit on land lease rentals & factory construction services, pre-2011 

P&H HC dismisses Revenue appeal, allows service tax credit on civil construction services for setting up of factory as also land lease rentals, prior to 2011; Rejects Commissioner’s view tha...View More