International Tax Ruling


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

After 3 High Courts, Karnataka HC too stays CBEC Circular on recovery

Karnataka HC stays recovery of demand following CBEC's January 2013 circular until disposal of stay application by CESTAT; ITC Limited challenged validity of the circular citing it as b...View More

Allows service tax credit on rent-a-cab and air travel agents services

CENVAT credit for input service tax paid on rent-a-cab and air travel agents' services allowed; Input services are used in relation to the manufacture of the final product; &n...View More