International Tax Ruling


Quashes order denying transition of disputed VAT-credit under GST; Cites Usha-Martin ratio 

Jharkhand HC quashes both adjudication and appellate order denying carry forward to Steel Authority of India (Assessee) of transitional credit of disputed VAT credit amount citing ‘settled propo...View More

Repeated placing & removing SCN in call-book not justifiable ground for 15 years adjudication delay 

Delhi HC holds that repeated placing and removing a SCN in the call book, for whatever reasons, is not a valid justification for non-adjudication of SCN for about 15 years; Also, notes that during the...View More

Quashes proceedings absent proof-of-service of notice/order, jurisdiction assumed basis Form-26AS 

Gujarat HC quashes order passed by the Revenue noting substantial contravention of modes of service prescribed u/s 37C of Central Excise Act, 1944 after Revenue failed to demonstrate service of SCN an...View More

SCN issued by Commissioner cannot be adjudicated by lower officer; Dismisses Revenue’s writ-appeal 

Madras HC dismisses Revenue's writ appeal against the order of the Single Judge quashing the order and directing the Joint Commissioner (JC) to hold fresh inquiry noting SCN that was issued by the Com...View More

Validates Notification regulating 'Beach Sand Minerals' under Govt's policy; Dismisses writ 

Gujarat HC dismisses writ petition challenging DGFT’s Notification No. 26/2015-20, dated August 21, 2018, which added Entry No. 98A in Chapter 26 of Schedule 2 of ITC (HS), to regulate the expor...View More

Following settled precedents, drops service-tax on incentives given to dealers by Maruti-Suzuki 

CESTAT Delhi drops demand of service tax on target and non-target-based incentives given by Maruti Suzuki to its dealers following its earlier rulings in a plethora of cases involving the same issue; ...View More

Quashes demand against JSW Steel of credit availed basis bank-branch invoice, xerox copies 

CESTAT Chennai allows appeal by JSW Steels Ltd. (assessee) challenging denial of CENVAT credit availed on strength of invoices issued by Bank Branches and also xerox copies; Appreciating the facts and...View More

Transporting coal within mining area, not cargo handling service in pre/post-negative list regime 

CESTAT Delhi dismisses Revenue’s appeal, upholds the Commissioner (A) order dropping the demand against assessee who is providing services to various projects of Northern Coalfield Ltd by deploy...View More

Quashes credit denial for wrong mention of address, reverse-charge payment w.r.t. C&AG report 

CESTAT Delhi holds that,“Substantial benefit cannot be denied merely on account of procedural infractions in absence of any allegation with respect to eligibility of service as an input service....View More

Allows Resonance Eduventures CENVAT-credit on advertising services for print media promotions 

CESTAT Delhi allows Resonance Eduventures to take CENVAT credit on advertising agency service it received for promoting its activities in print media, as advertising services can be considered as inpu...View More