International Tax Ruling


No respite to "Maggi Noodles"; Despite ban, 'exemption entitlement' still looming large 

HC quashes assessment of ‘Maggi Noodles’ at 12.5% and additional tax under Residuary Entry No. 87 of Schedule I to Gujarat VAT Act but refuses to express opinion on entitlement of exemptio...View More

'Service' not confined to 4 corners of factory; Rented premises credit admissible pre-registration 

CESTAT allows CENVAT credit in respect of service tax paid on renting of premises, before inclusion of same in Central Excise Registration of factory; Said premises used for storage of goods and hence...View More

Remnant cleared to job-worker an 'intermediate input', non-excisable; Applies Larger Bench ratio 

No excise duty payable on removal of waste / remnant for melting by job-worker situated in same premises when subsequently used in excisable goods within factory of manufacture, CESTAT relies on Large...View More

Split verdict on 'ship management contract' vivisection, taxing 'repair / maintenance' component pre-2006 

Third Member to decide taxability of services of ‘operation, maintenance and management’ of vessels owned by ONGC prior to May 2006 and consequently, entitlement of refund of service tax p...View More

Pre-2014, mandatory pre-deposit not pre-condition to appeal before CESTAT; Applies HC ratio 

Mandatory pre-deposit of 7.5% of tax amount u/s 35F of Central Excise Act not a pre-condition to file an appeal before CESTAT, pre-2014; Rejects Revenue contention that, Kerala HC ruling in Muthoot Fi...View More

Security service at company guesthouse admissible as "input service"; Distinguishes MRF ruling 

Security service provided at company guesthouse admissible as “input service” under Rule 2(l) of CENVAT Credit Rules; Rejects Revenue contention that said service has no nexus with manufac...View More

Allows credit of 'pipeline laying' by EPC contractors, against "gas transportation service" 

Provider of ‘transport of gas through pipeline service’ eligible to avail & utilise CENVAT credit of service tax paid / payable by EPC contractors / other construction contractors towa...View More

Safety barriers on National Highway relatable to "roads"; Extends 'works contract' exemption

Providing and fixing profile safety steel barriers at hazardous locations on National Highway relatable to 'roads', HC extends exemption applicable to “execution of works contracts relating to b...View More

Follows Essel Propack ratio; GTA credit available basis TR-6 Challan pre-June 2005 

CESTAT sets aside adjudication order which denied CENVAT credit of service tax paid on Goods Transport Agency (GTA) services, under TR-6 Challan prior to June 16, 2005; Follows Bombay HC’s ratio...View More

Split verdict on taxability of foreign 'finance arrangement' services under reverse charge 

Third Member to decide taxability of services rendered by 'Mandated Lead Arrangers' (MLAs) abroad in relation to arranging finance (syndicated loans) for assessee, as also fees paid to Agent Banks for...View More