International Tax Ruling


Allows LG to claim CENVAT-credit on Call center services citing nexus with post-manufacturing sale 

CESTAT Allahabad allows LG Electronics India (assessee) to claim CENVAT credit on receipt of Call Centre services for providing after-sales service by Authorized Service Centres (ASCs) and Direct Serv...View More

Upholds refund rejection as customs duty rate on the ‘entry inward’ date is considered appropriate 

CESTAT Ahmedabad rules that rate of customs duty should be the rate prevailing on the date of ‘entry inward’ by the port where goods are to be offloaded in case the Bill of Entry has been ...View More

Chilling of Milk post-negative list period liable to service tax 

CESTAT Delhi dismissing assessee’s appeal, upholds the Commissioner (A) order holding that activity of chilling of milk during the post negative period amounts to rendering ‘services&rsquo...View More

Provision for doubtful advances against refund receivable insufficient to prove unjust enrichment 

CESTAT Bangalore allows appeal filed by the Assessee claiming refund of Rs 75.88 Lakhs (approx.) after the same was rejected due to provision for doubtful advances made in the books against refund rec...View More

Extends CST exemption benefit without Form-C to Iron & Steel manufacturer; Reverses Tribunal' finding

Chhattisgarh HC quashes order of Chhattisgarh Commercial Tax Tribunal by entitling Petitioner (Iron & Steel manufacturer) "for the benefit of exemption without submission of C-Form”; Assesse...View More

Citing ‘unreasonable delay’ in completing proceedings, quashes order reassessing stock-transfers as inter-state sales 

Madras HC, placing reliance on the decision in J M Baxi and Co, rules that unreasonable delay in completing the proceedings would vitiate the same, while setting aside the order of reassessment o...View More

Cement, Steel used in plant constructed by NALCO for electricity generation & distribution eligible to concession 

Orissa HC quashes order of the revisional authority which denied benefit of concessional rate of tax on cement and steel uilized by National Aluminium Co. Ltd. (NALCO) for construction of plant built ...View More

Railways to reimburse service-tax paid by supplier for tax-inclusive contract pricing entered pre-negative list 

Karnataka HC in an intra-court appeal, sets aside the Single Judge order, and directs the South Western Railway (Respondent) to reimburse the Petitioner supplying wet washing services, all that amount...View More

Quashes CESTAT's appeal rejection for pre-deposit made in wrong account before Integrated portal existence 

Delhi HC allowing assessee’s writ petition, sets aside the CESTAT order vide which assessee’s appeal was returned owing to pre-deposit made in the wrong account, noting that assessee made ...View More

Service tax component not 'consideration' for 'entertainment tax' levy; Allows Dish TV's plea 

Karnataka HC allows Dish TV’s (assessee) revision challenging the inclusion of service tax component in the ‘amount received or receivable’ from the consumers while levying entertain...View More