International Tax Ruling


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

Denies credit to Pepsico absent inputs/services relation with factory repair/modernization/renovation 

CESTAT Allahabad disallows CENVAT credit to Pepsico India Holdings (Assessee) on various inputs/input services i.e. chemicals for flooring, civil-works on project-site, clearing of drainage,...View More

Following settled HC precedents, drops demand in 210 cases involving adjudication delay 

CESTAT Delhi allows a batch of 210 appeals involving delay in adjudication noticing Revenue's failure "to substantiate that the Adjudicating Authority was prevented by “such circumstances o...View More

‘Industrial paint’ forms essential part of wind mills, eligible for duty exemption 

CESTAT Mumbai sets aside duty demand on ‘industrial and marine paints’ used in wind operated electricity generator/wind mills since same are ‘parts and components’ of wind mill...View More

Allows declaration under VCES rejected due to audit-report subsistence; Dismisses Revenue’s appeal 

Delhi HC upholds ruling of CESTAT, New Delhi that allowed Assessee’s declaration filed under the Voluntary Compliance Encouragement Scheme (VCES) declaring Service-Tax dues of Rs 7.22 Crores by ...View More

Dismisses Revenue’s challenge to quashing of penalty sans SCN issuance to dealer 

SC dismisses appeal by Revenue against order of Telangana HC which quashed penalty on the ground of non-issuance of show cause notice (SCN) under Andhra Pradesh Value Added Tax Act, 2005 (APVAT); On t...View More

Quashes penalty order on account of non-issuance of show cause notice 

Telangana HC quashes order demanding VAT on noting that order has been passed without even issuing a show cause notice; Observes thus, “No order of penalty can be passed without a show cause not...View More

Allows CENVAT-credit to BSNL on telephone sets supplied to customers against security-deposit 

CESTAT Ahmedabad finds BSNL (assessee) entitled to take CENVAT credit on telephone instrument and internet modem supplied to customers for which assessee took a refundable security deposit; Rules that...View More