International Tax Ruling


Allows service tax refund on services wholly consumed within SEZ

Allows refund of service tax remitted in relation to services (like architects, interior decorator and consulting engineer) wholly consumed within SEZ; Notification No.15/2009-ST replaced clause (c) o...View More

Allows full credit of service tax despite short payment of invoice value 

Allows CENVAT credit of full service tax despite short payment of invoice value to service provider; Holds credit cannot be reduced when service tax paid to Govt. by service provider has not varied; R...View More

Allows CENVAT credit on capital goods used in erection of paint shop

Allows capital goods credit of items falling under Chapter 85 used for erection of paint shops; Rejects Revenue’s contention that credit not available since goods used for paint shop, an immovab...View More

Provision of cold storage facility a 'C&F' service; Demand hit by limitation 

Provision of cold storage facility pursuant to Clearing & Forwarding agreement taxable under ‘Clearing & Forwarding’ services; Perishable nature of frozen products necessitates sto...View More

Excise duty paid on non-receipt of goods refundable without recourse to CENVAT credit 

Upholds excise duty refund on receipt of goods removed for testing purpose, beyond stipulated time limit in terms of Rule 16C of Central Excise Rules, 2002; Rejects Revenue’s contention that ass...View More

Denies input duty refund on export of exempt goods; Distinguishes own ruling 

Rejects refund of duty paid on inputs used in manufacture and export of peanut butter, an exempted product; Refund not available as credit inadmissible against exempted final product in terms of Rule ...View More

Sale of space/time an "advertising agency" service, Distinguishes Euro RSCG ruling 

CESTAT upholds activities in relation to sale of space/ time as 'advertising agency' services; Board Circular prima facie conveys an implication that mere sale of space / time would not constitute as ...View More

Grants partial respite to Bharti Airtel on free call facility to employees

Grants Bharti Airtel partial relief on pre-deposit of service tax during pendency of appeal before Tribunal; Orders Airtel to pre-deposit Rs. 25 Cr by May 31, 2013 as against Rs. 80 Cr ordered by CEST...View More

Seller to verify purchasers' registration but not guilty for incorrect ST-1 forms

No obligation on seller of goods to verify authenticity of ST-1 Forms issued by purchasing dealer; However, disallows deduction of sales to unregistered dealer from taxable turnover; Verification of p...View More

Denies input service credit relating to employees' residence; Distinguishes AP HC ruling

CESTAT upholds denial of CENVAT credit on erection, commissioning and installation, man power recruitment and civil construction services utilized outside factory for welfare of employees; Refuses to ...View More