Consol Glass (Pty) Ltd v The Commissioner for the South African Revenue Service (1010/2019) [2020] ZASCA 175 (18 December 2020)

Tax liability under the Value-Added Tax Act 89 of 1991 – services rendered in respect of a debt refinancing transaction – disallowance of input tax deduction claimed in respect of fees paid for services provided by local vendors – imposition of tax on imported services in terms of s7(1)(c) - interpretation of the definitions of input tax and imported services – meaning of 'the purpose of consumption, use of
supply in the course of making taxable supplies.