International Tax Ruling


Overlooking procedural lapses, allows GM refund of duty and cess on vehicles cleared as Taxis 

CESTAT Ahmedabad allows General Motors India (assessee) refund of 20% of excise duty and infrastructure cess paid on vehicles cleared after being registered as Taxi, finding that the substantive condi...View More

Export proceeds receipt date, not input-service invoice, key for reckoning limitation of unutilized CENVAT-credit refund 

CESTAT Delhi quashes Revenue’s order rejecting refund of unutilized Cenvat credit claimed by the Assessee(a 100% EOU providing I-T services) by reckoning the time-limit of one year ingrained in ...View More

Rules on credit eligibility on excavation, painting, erection services, office-furniture' for factory use  

CESTAT Bangalore partially allows the appeal of assessee by only permitting CENVAT credit on Office Furniture used in the office within the factory premises in connection with expansion of Plant for m...View More

Sets-aside Ultratech Cement's SVLDRS application rejection for mere non-quantification of penalty amount

Gujarat HC sets-aside order by Designated Committee rejecting application filed by Ultratech Cement (Applicant) under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS Scheme) citing non-...View More

Denies cash-refund of KKC carried forward from pre-GST era; Relies upon HC precedents 

CESTAT Hyderabad upholds lower authority’s order of Commissioner (A) that confirmed the original order denying cash refund of CENVAT credit of Krishi Kalyan Cess (KKC) carried over from pre-GST ...View More

Dismisses Revenue's appeal against CESTAT ruling on Mobile cover classification following earlier order 

SC, following its earlier order that confirmed the CESTAT ruling in Vivo Mobile case on classification of cellphone cover based on customs tariff rather than an exemption notification or MeITY policy,...View More

Mycorrhiza Roots Soluble Powder not classifiable as ‘plant growth regulator’ 

Assessee is into research and development of biotechnology products as well as their import and distribution in the domestic market; In these cross-appeals, order for demand of short levy of duty and ...View More

Deadline to pay SVLDRS arrears cannot be deferred/modified by Court; Dismisses writ 

Gujarat HC rules that even though the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) “was benevolent statutory scheme”, it had a “cut-of date and not an on-going sch...View More

Cannot deny exemption on PSF made from 'PET' bottle-scrap despite 'popcorn waste' usage 

CESTAT Delhi sets-aside order denying the manufacturer of Polyster Staple Fiber (PSF) central excise exemption/concession benefit under Sr. No. 172A of Notification dated March 17, 2012 upto July 10, ...View More

Quashes steamer-agent's refund-claim rejection w.r.t. service-tax paid on ocean-freight on time-bar ground 

CESTAT Ahmedabad dismisses rejection of refund of service tax paid by assessee (steamer agent providing services to foreign based vessel owners/ shipping lines) on ocean freight charges, on limitation...View More