International Tax Ruling


Upholds appeal rejection for delay of more than 12 months 

CESTAT Delhi upholds the order of Commissioner (A) rejecting the appeal of assessee on ground of delay where delay in filing the appeal was more than 12 months from the date of receipt of order-in-ori...View More

Henna Paste manufactured from powder using oil, eligible for exemption benefit 

CESTAT Delhi sets aside the order of Commissioner (A) which denied the exemption benefit as per Notification No. 12/2012-CE (as amended by Notification No. 12/2013- CE) to the assessee-manufacturer wh...View More

‘Steel Tube Fitting-Tees, Crosses' classifiable under 'specific' category; Dismisses Revenue's appeal 

SC rejects Revenue’s civil appeal, upholds CESTAT Mumbai ruling that ‘Stainless Steel tube fitting – Tees, Crosses’ would be covered under CTI 7307 22 00-‘Threaded elbows...View More

Classifies ‘Stainless Steel tube fitting – Tees, Crosses’ under CTI 73072200 

CESTAT reverses revenue’s re-classification of ‘Stainless Steel tube fitting – Tees, Crosses’ from CTI 7307 29 00 to CTI 7307 22 00 citing that the later is a fitting heading; ...View More

Hyundai eligible to credit on road-side-assistance, however, CENVAT not available on investment-study

CESTAT Chennai permits Hyundai-Motors (Assessee) to avail credit on services relating to road side assistance (RSA) provided to customers in the event of a breakdown as the “…cost of RSA ...View More

Deposit by Declarant absent appeal against OIO an ‘amount-in-arrear’; Grants relief 

Gujarat HC directs Revenue to issue revised discharge certificate (Form SVLDRS-3) specifying the amount remitted by Assessee who accepted the demand imposed in Order in Original (OIO) refraining to fi...View More

Grants relief to PVR; Dismisses Revenue’s appeal w.r.t. service-tax applicability on F&B-sale inside multiplex 

SC dismisses Revenue’s SLP against CESTAT Delhi ruling which held that “no service tax can be charged on the sale of food stuff in the PVR complex to the viewers of the movie”; Earli...View More

Drops demand on sale of food/beverages inside multiplexes/theatres by PVR 

CESTAT New Delhi allows PVR’S(Assessee) appeal challenging the levy of service tax on sale of food/beverages by PVR inside multiplexes and theatres; Dropping a demand of more than Rs 24.91 Crore...View More

Restrains coercive-steps till adjudication of SCN seeking solvent-based adhesive confiscation; Disposes SLP 

SC in appeal against challenge to Show Cause Notice (SCN) by Customs Authorities under Narcotics Drugs and Psychotropic Substances Act for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone (M...View More

Dismisses challenge to SCN for confiscation of ADCOTE 545S containing Methyl Ethyl Ketone 

Bombay HC dismisses challenge to validity of show cause notice issued by Customs Authorities Narcotics Drugs and Psychotropic Substances Act (NDPS Act) regarding confiscation of export of ADCOTE 545S ...View More