International Tax Ruling


Condones 'long delay' in filing statutory appeal; Cites CESTAT's non-consideration of facts 

SC allows assessee’s SLP seeking condonation of long delay (3.5 years) in filing statutory appeal before CESTAT; SLP has been preferred by Assessee against dismissal of its writ petition by HC r...View More

Dismisses writ seeking non-condonation of long delay in filing statutory appeal 

Delhi HC dismisses writ petition challenging the order dated July 10, 2023 passed by CESTAT rejecting an application made for recall of the Original Order passed by the CESTAT in terms of which, CESTA...View More

Absolves BSNL from demand which overlooked 50% availment rule for CENVAT credit on capital goods 

CESTAT Delhi quashes the order of service tax against BSNL (Assessee) which was issued on three grounds viz. (i) Difference in amount of CENVAT credit availed in ST-3 returns and CENVAT Credit Registe...View More

Tata Asset’s investment advisory and management services to foreign clients not ‘intermediary’ 

CESTAT Mumbai holds that investment services provided by Tata Asset Management Ltd (assessee) viz non-binding investment advisory service and investment management service, to clients located outside ...View More

Disallows credit to SAP India on invoices received from premises not registered under Centralized Registration Certificate 

CESTAT holds SAP ineligible for CENVAT credit on the invoices issued from a premises not registered under their Centralized Registration Certificate; CENAT credit is related to the invoice where the r...View More

Rules on admissibility of CENVAT credit to Hitachi Construction on air-travel, courier, club-membership, etc 

CESTAT Bangalore rules on admissibility of CENVAT credit to Tata Hitachi Construction Machinery Company Pvt. Ltd. (Telco Construction Equipment Company Ltd.) on various input services; Allows CENVAT c...View More

Following GMR-Aerospace-Engineering, allows exemption on construction services provided to SEZ-Developers 

CESTAT Mumbai allows appeal filed by Shapoorji Pallonji & Company Limited (Assessee) granting exemption on construction of commercial complexes provided to SEZ Developers; Relying on the judgement...View More

Dismisses Assessee’s appeal on classification of ‘trigger sprayer’ mounted on plastic bottles 

SC dismisses Assessee’s civil appeal challenging the ruling of CESTAT Delhi that validated Revenue’s classification of ‘Trigger-Sprayer’ mounted on plastic-bottles used on larg...View More

Validates Revenue’s classification of ‘trigger-sprayer’ as ‘Scent-sprays-and-similar-toilet-sprays’ and mechanical-appliances used in agriculture 

CESTAT, New Delhi allows Revenue’s appeal classifying ‘trigger-sprayer’ mounted on plastic-bottles as ‘Scent sprays and similar toilet sprays’ under Chapter 96 and not me...View More

Upholds lower authority’s order classifying laser-imager fitted in medical equipment under CTH 9033 

CESTAT Chennai validates Revenue’s order classifying imported laser imager fitted in medical equipments under CTH 9033; Observing that the said products are not covered by specific heading, obse...View More