International Tax Ruling


Allows 'air travel agent' service credit on company personnel business travels 

CESTAT upholds Commissioner (Appeal) order, allows CENVAT credit on 'Air Travel Agent' service where assessee engaged in works contract and company personnel travel for business purposes to and fro va...View More

Automobile Cess a "duty of excise"; Rebate admissible on export of two-wheelers 

HC quashes Revisional Authority order, rebate of Automobile Cess and Education Cesses thereon admissible under Rule 18 of Central Excise Act r/w Notification No. 19/2004-CE (NT) on export of two-wheel...View More

Permits provisional assessment where 'promotional discount' quantified post removal of goods 

HC allows assessee's writ petition, upholds Commissioner's order permitting clearance of goods basis provisional assessment under Rule 7 of Central Excise Rules, 2002, where various promotional scheme...View More

Quashes penalty applying 'revenue neutrality' principle, though tax paid after show cause 

CESTAT sets aside recovery of interest and imposition of penalty on ground of 'revenue neutrality', where service tax paid after show cause notice issuance but before passing of adjudication order, si...View More

Upholds second-hand machinery valuation basis depreciation on 'original', not 'chartered engineer' value 

SC dismisses U.P. State PSU’s appeal, upholds depreciation method adopted by Revenue in terms of CBEC Circular dated November 19, 1987 to ascertain value of machinery imported from Nepal after c...View More

Making 'Pencil slats' from timber logs, constitutes "manufacture"; 'Res judicata' against Revenue inapplicable

Process of making ‘pencil slats’ from wooden logs (timber) constitutes “manufacture”, such product specifically covered under sub-heading 4421909 of Central Excise Tariff Act; ...View More

Upholds CEGAT order; "Relevant facts" sine qua non for 'best judgment' anti-dumping duty assessment 

SC dismisses Revenue appeal absent merits, upholds CEGAT’s decision rejecting anti-dumping duty determined for ‘Aniline’ basis “best judgment assessment” by Designated Au...View More

Abatement available upon suo motu reversal of ineligible CENVAT credit; Distinguishes SC ruling 

CESTAT allows abatement under Notification No. 1/2006-ST, where ineligible CENVAT credit reversed alongwith interest by assessee suo motu, upon realisation that CENVAT credit wrongly availed; Relies o...View More

Food supplied by co-operative society at client's premises, constitutes "outdoor catering service" 

Preparation & serving of food to client’s employees at their premises taxable as “outdoor catering services” u/s 65(41)(n) r/w Sec 65(24) and 65(76a) of Finance Act; Rejects asse...View More

Octroi collection not 'cash management', outside "banking & other financial service" purview 

Collection and deposit of octroi & transit fees on behalf of local municipal bodies & cantonment board, non-taxable under “banking and other financial services” as ‘cash mana...View More