International Tax Ruling


Upholds ONCG's service tax credit; 'Input services' defined in broad manner 

HC allows Cenvat Credit to ONGC on input services used to obtain crude oil at Mumbai Offshore and which is utilised in manufacture of dutiable goods at Uran plant; Use of words “directly or indi...View More

No service tax on 'foreign university courses' if recognized degree also offered

Service tax not applicable on unrecognized clinical medicines courses offered by Institute of Clinical Research (India) in collaboration with foreign university, since Institute also provided degree c...View More

Service tax on ATM certification services attracted even before specific amendment

ATM software and security certification services rendered before May 1, 2006 attract service tax under “Technical Inspection and Certification Services”; Rejects assessee's plea that servi...View More

Appeal barred if CESTAT order deals with valuation / tax rate

HC rejects Revenue's service tax appeal against CESTAT order in Bharti Airtel Ltd; “Nature of CESTAT's order” determines maintainability of appeal before HC;  Even though ap...View More

Tribunal not bound to address grounds not argued in written/oral submissions

CESTAT not bound to consider grounds of appeal that are not addressed in written submissions or during oral arguments; Pressing on grounds of challenge before Tribunal is a matter of exercise of profe...View More

Compounding order not mere 'administrative order', Appealable before Tribunal

Upholds CESTAT's admission of appeal against Chief Commissioner's order for compounding offence; Rejects Revenue's claim that order compounding offence is merely an 'administrative orde...View More

Comes down heavily on coercive recovery, says L&T ruling binding

Larsen & Toubro ruling on CBEC Circular 1/2013 binding on all Commissioners of Central Excise, Service Tax and Customs; Directs authorities within Maharashtra to issue directions to ensure L&T...View More

Rejects CENVAT credit distribution from HO without "Input Service Distributor" registration

CENVAT Credit inadmissible if distributed by registered office to manufacturing unit, without obtaining Input Service Distributor ('ISD') registration or without issuing invoices as per statutory prov...View More

Customs authorities bound by EOU extension despite shortfall in exports

Customs Authorities can't take penal action against 100% EOU for non-fulfilment of export obligations before expiry of extended period of Letter of Permission (LoP) issued by Developmen...View More

Manufacturer to pay interest on CENVAT Credit wrongly taken despite non-utilization

Dr. Reddy's Laboratories (manufacturer) liable to pay interest on CENVAT Credit wrongly taken despite its subsequent reversal; Under Rule 14 of CENVAT Credit Rules, 2004, interest payable on credit "w...View More