International Tax Ruling


Allows CENVAT credit on various input services used in manufacture and clearance of chemicals 

CESTAT Mumbai allow CENVAT credit in respect of various input services used in or in relation to the manufacture and clearance of Miscellaneous Chemicals falling under chapter 38 of Schedule I of Cent...View More

For non-taxable service, invoice stating amount includes service tax doesn't prove assessee collected it 

CESTAT Delhi holds that where service by assessee for causing sale of immovable property during the relevant period of 2007 is not taxable at all, commission received by assessee as per the agreement ...View More

Forcing re-classification without speaking order by proper officer inappropriate; Allows Daikin’s appeal 

CESTAT Mumbai, in a matter of classification of Daikin’s‘split air conditioners incorporating refrigerating unit with dual function (cooling and heating)’, holds that an assessing of...View More

Charitable Society guiding ex-servicemen find security jobs, taxable as 'security agency' service 

Kerala HC upholds CESTAT Bangalore ruling, holds that Kerala State Ex-services League State Committee (assessee) looking after the socio-economic and welfare matters of ex-servicemen and their familie...View More

Directs refund of duty paid on import of black pepper subsequently re-exported 

Madras HC directs the Commissioner of Customs (Export) to refund the duty paid on import of black pepper by Assessee which was declared unfit for human consumption and was subsequently re-exported on ...View More

Books sold by FIITJEE to students not taxable under 'coaching service' 

CESTAT Kolkata, referring to Notification No. 12/2003-ST (Notification), and the decision of CESTAT Delhi in FIITJEE Ltd, rules that FIITJEE (assessee) is not liable to pay service tax on the sale val...View More

Upholds classification of Biovita under CETH 3101 as ‘Fertiliser’; Follows PI Industries ruling 

CESTAT Ahmedabad upholds the classification of Biovita, made from spraying Biovita Liquid on bentonite powder under CETH 3101 as ‘Bio-Fertiliser’, rejecting Department’s re-classific...View More

Finds demand time-barred despite manufacturer’s ineligibility for availing concessional rate benefit 

CESTAT Ahmedabad finds the demand of differential duty on manufacturer of PC copper strip/wire based time-barred, despite noting that assessee was liable to pay duty on finished goods at 12% and not 1...View More

Dropping SCN proceedings based only on SC judgment valid where issue and facts are identical 

CESTAT Ahmedabad upholds the Adjudicating Authority’s order dropping SCN proceedings against various manufacturers of Polyester Texturized Yarn, relying on SC decisions in Kayem Synthetics and S...View More

Permits Honda-Motor to exclude credit identified towards dutiable -goods for apportionment; Allows appeal 

CESTAT Allahabad allows Honda’s appeal for apportionment of CENVAT Credit by holding that "...only such credit which was availed on input service used commonly in exempted service and dutiable g...View More