International Tax Ruling


Petrol pumps operating CNG outlet not rendering BAS absent marketing/ promotion element 

Utility services provided by BPCL / HPCL at CNG retail outlets to Mahanagar Gas Ltd. (MGL) not classifiable as “Business Auxiliary Services” (BAS); No question of BAS being rendered to MGL...View More

Performs "balancing" act, slashes Rs. 147 Cr pre-deposit; No binding force of interim orders 

HC grants partial respite to Jet Airways, allows pre-deposit of Rs 50 Cr through bank guarantee instead of Rs 147 Cr directed by Tribunal against service tax demand under reverse charge; Rejects Reven...View More

Recognises 'temple' as multi-purpose premises, allows input credit for dealers' meeting expense 

CESTAT allows credit of ‘event management services’ utilised for organising dealers meet at a temple within factory premises, for sales promotion; Revenue’s stand that temple can be ...View More

Avail input credit within 1 year; Absent prescribed period, reasonable time-limit applicable 

CENVAT Credit must be taken within one year from receipt of inputs, though CENVAT Credit Rules (CCR) do not lay down any time limit; Absent specific limitation period, reasonable time-limit must be re...View More

Larger Bench settles SAD refund controversy, invoice endorsement held not mandatory 

CESTAT Larger Bench answers reference in assessee’s favour, endorsement to the effect “credit inadmissible” on invoice to avail SAD refund under Notification No. 102/2007-Cus not man...View More

Denies credit based on photocopy of documents; SC's Indian Oil ratio applicable 

CESTAT denies input credit against extra / photo copies of duty paid documents; CENVAT Credit Scheme adopted and operationalised in India based on Tax Credit Method, which relies on sanctity of docume...View More

Mandatory labels / MRP affixation on imported goods under Customs control not 'manufacture' 

CESTAT quashes excise duty demand against affixing labels and MRP on imported cosmetic and toilet products for marketing in India; Rejects Revenue contention that such activity amounts to ‘manuf...View More

Credit non-reversible against exports under Bond; 'Unchallenged' Repro ratio applicable

Bombay HC dismisses Revenue appeal, finds no perversity in Tribunal order holding Rules 6(1) and 6(3) of CENVAT Credit Rules inapplicable to exports under bond in terms of Rule 6(6)(v); Tribunal relie...View More

Grants stay, bars coercive recovery until disposal of imported coal classification issue 

Madras HC grants stay, bars coercive recovery of differential customs duty, pending stay application in Chennai CESTAT on classification determination of imported coal as 'steam coal' / 'bituminous co...View More

Credit prima facie available on "document processing services" affecting company's financial management 

CENVAT credit prima facie available on document processing services utilised during clearance of goods for export as well as towards rebate claims before Central Excise Department; Such services neces...View More