International Tax Ruling


‘Saw Dust’ merely manufacturing by-product; Credit available on dutiable & non-dutiable products 

‘Saw Dust’ merely a refuse / by-product generated whilst manufacturing dutiable final products, hence entitled to avail entire credit of duty paid (dutiable and non-dutiable products) in t...View More

Rejected goods testing, not 'manufacture'; CENVAT credit availed on return thereof, reversible 

CESTAT rejects assessee's appeal, process of testing rejected goods on return not 'manufacture', requires reversal of CENVAT credit availed under Rule 16(1) of Central Excise Rules 2002, on goods remo...View More

Quashes CESTAT ruling; Credit available on explosives used in mines; LB reigns 

SC allows assessee’s appeal, sets aside Delhi CESTAT decision which disallowed input credit on explosives used in limestone mines towards manufacture of cement for the period subsequent to April...View More

'Calendar' with religious, cultural information constitutes a "book"; Publishing advertisements therein non-taxable

CESTAT dismisses Revenue appeal, publishing advertisements in “Kaldarshika” calendar not taxable u/s 65(105)(zzzm) as ‘sale of space for advertisement service’; Rejects Revenue...View More

Absent equipment transfer, seismic survey for Oil Co. pure 'service', not 'works-contract' 

HC allows writ, Seismic survey carried for Oil Company to investigate earth’s subterranean structure constitutes a ‘service’, not ‘works contract’ u/s 2(36) of Tripura VA...View More

Delivery charges collected from customers not includible in petroleum products' assessable value

CESTAT sets aside Adjudicating Authority's order, delivery & road freight subsidy charges collected from customers, not includible in assessable value of petroleum products cleared from warehouse/...View More

Allows credit refund; Management consultancy services to foreign entity qualify as 'export' 

CESTAT allows input service credit refund against investment advisory & management consultancy services provided to foreign entity; Sets aside Commissioner (Appeals) order which rejected the refun...View More

Grants exemption; Accounting, audit courses provide employment, qualify as 'vocational training'

CESTAT allows ‘vocational training’ service tax exemption to practical accounting & auditing courses, in respect of 'commercial training & coaching services' under Notification No....View More

MP3 CD-ROM not "interactive" in nature, taxable as 'recorded media', not 'software' 

CESTAT rejects assessee’s appeals, MP3 CD-ROM for recording audio music/songs in MP3 format, taxable at 16% under residuary Chapter Heading (CH) 8524.90 of Central Excise Tariff Act, 1985 as &ls...View More

Preservation & tinning of fresh fruits, green vegetables neither 'manufacture' nor 'VATable' 

SC dismisses Revenue appeal as devoid of merit, upholds Allahabad HC order that preservation and tinning of fresh fruits & green vegetables not ‘manufacture’ and ‘sale’ the...View More