International Tax Ruling


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

Allows 75% abatement to recipient where GTA service-supplier declares no CENVAT-credit availed 

CESTAT Ahmedabad holds that 75% abatement on transportation charges cannot be denied to the service recipient of 'goods transport agency' service, where the service provider declared that they had not...View More

Upholds CENVAT-credit availed on input services availed at Pune unit despite usage by other units elsewhere 

CESTAT Mumbai dismisses Revenue’s appeal, finds CENVAT credit of input services taken by assessee at its Pune office proper even though such services were received by its various units across th...View More

NSDL's information transfer and data processing services for Depository Participants taxable under Banking services 

CESTAT Mumbai upholds the order of Commissioner that held that services provided by National Securities Depository Ltd (assessee) to Depository Participants from April 1,2004 to March 31,2009 are taxa...View More

Refundable ‘security deposit’ collected by Adani Energy for providing gas connections not taxable 

CESTAT Ahmedabad drops demand against Adani Energy Limited (Assessee) on the amount of security deposit (which is refundable) collected from its customers for providing new gas connections having no n...View More

Allows re-import of rejected Coarse Ground Chilli for further re-export 

CESTAT Bangalore sets aside order rejecting the benefit of Notification No. 52/2003 – Customs (Notification) on re-import of 6000 Kg of ‘Coarse Ground Chilli’ out of the total consig...View More

No service tax on Hostel construction of educational institute 

CESTAT Ahmedabad holds that the construction of hostel building of educational institute (Gujarat Adani Institute of Medical Science) cannot be termed as ‘commercial or industrial construction s...View More

Allow refund to Adani Power Mundra for non-taxability of ocean freight; Modifies remand order 

CESTAT Ahmedabad allows Adani Power Mundra Ltd (assessee) refund of service tax paid on ocean freight, stating that once the levy is declared unconstitutional by Gujarat HC in SAL Steel Ltd case, ther...View More

Quashes service tax demand on employee cost recovery deputed to group entity 

CESTAT Ahmedabad quashes service tax demand for ‘man-power recruitment or supply agency service’ on the recovery of employees cost deputed by assessee to its group entity, noting that prim...View More

Remuneration paid by Company to Directors ‘salary’, outside service tax scope 

CESTAT Ahmedabad quashes demand of service tax on remuneration paid by company to the directors, holds that “remuneration paid by the appellant to the directors are clearly in the form of salary...View More