International Tax Ruling


OFC installation for Ministry of Defence as sub-contractor of BSNL exempt; Allows Writ 

Delhi HC sets-aside AAR ruling which upheld levy on the services provided by Assessee as a sub-contractor to BSNL for installation of optical fibre cable (OFC) network to defence services executed on ...View More

Directs Assessee to adduce evidences for ITC availment for purchases from canceled dealer 

Madras HC allows writ appeal filed by the Revenue setting aside the order of the Single Judge allowing ITC claimed by the Assessee on the purchases made from dealer whose registration stood canceled;&...View More

Department ‘not to prove’ its case with mathematical accuracy, beyond reasonable doubt 

Gujarat HC quashes order of CESTAT Ahmedabad which held that Customs Department ought to have established that the imported base oil can be used as High Speed Diesel (HSD)/ Automotive fuel in internal...View More

Assembling full television from individual components qualifies as 'manufacture'; Allows concessional duty benefit 

CESTAT Ahmedabad finds Bossh Technology India Ltd (assessee) eligible for the concessional duty rate benefit on the import of 37 parts for manufacturing LED Television, observing that all the items ar...View More

Allows cash refund of CENVAT-credit closing balance not carried forward to GST 

CESTAT Ahmedabad allows GE Power Systems India (assessee) cash refund of closing balance of Cenvat credit which has not been carried forward to GST; States that Section 142(3) also deals with those ev...View More

Upholds demand on construction services to Bihar Govt. citing exemption omission w.e.f April 2015 

CESTAT Kolkata upholds service tax demand on the provision of construction services carried out by assessee (a real estate company) for the State of Bihar for the normal period for 2014-15 up to June,...View More

100% EOU entitled to interest on delayed pre-deposit refund after Tribunal's favorable order 

CESTAT Kolkata holds that the assessee (a 100% EOU) is entitled to claim interest till its realization on delayed refund of pre-deposit which was made under the direction of the Tribunal after the ord...View More

Allows Assesse’s application under SVLDRS despite belated tax payment subject to interest 

Madras HC directs Revenue to accept Assessee’s application under SVLDRS, despite payment by the Assessee beyond the extended due date notified by Board due to Covid-19; Directs Assessee to pay i...View More

Refuses condoning Revenue's 865-days delay in filing appeal against Advance-Authority ruling 

Bombay HC, emphasizing on the difference between Section 130 and section 28KA of Customs Act, 1962, dismisses Revenue’s interim application for condonation of delay w.r.t. appeal against th...View More

Revenue cannot deny duty-drawback alleging excess payment without SB/BoE amendment; Allows writ 

Madras HC holds that “Refund can be claimed or denied only if the assessment is countermanded in the manner known to law, is under the .. provisions” while reiterating the settled law rega...View More