International Tax Ruling


Quashes extended-period demand on mixing of 'bought-out' Fine Crumb Rubber' with Sulphur, Finawax C 

CESTAT Ahmedabad holds that the activity of mixing of bought out of Fine Crumb Rubber with 5 % sulphur /yellow powder and 2% Finawax C does not amount to manufacture of new excisable goods,&...View More

Thwarts Assessee’s attempt to avail credit on reimbursements from overseas-entity; Quashes demand on limitation 

CESTAT Chennai while conceding that Assessee incorrectly availed CENVAT credit of service- tax paid erroneously on reimbursements from overseas entity, drops demand by allowing Assessee’s appeal...View More

Citing false averments, absence of 'candid disclosure', dismisses petition challenging jewellery confiscation 

Bombay HC dismisses writ petition against seizure and confiscation of supposedly some jewellery citing absence of ‘candid’ disclosure' by Petitioner, also rules on principles relating to &...View More

No "illegality" in service-tax recovery by IATA-agent from sub-agent on 'airline booking commission' 

CESTAT Delhi allows a bunch of appeals by setting-aside recovery of service-tax component on ‘commission’ received from airlines under the category of “Air Travel Agent Ser...View More

Sets-aside Revenue's change of classification without considering statement adduced by Assessee 

Bombay HC quashes order passed by the Revenue that classified products imported by the Assessee under tariff head ‘3926’, after finding a prima-facie case in favour of the Assessee who cla...View More

Allows Ford-India's appeal w.r.t. classification of 'Compressor' for Car-AC; Westinghouse ratio inapplicable 

CESTAT Chennai holds that imported compressors used in car air-conditioning (AC) units (declared in Bill of Entry as s ‘COMPR & CL ASY A/C) are correctly classifiable und...View More

Dismisses challenge to service tax levy on broadcasting services; Reserves judgment on ‘entertainment tax’ 

SC dismisses a batch of civil appeals by telecom companies seeking a declaration that section 65 (105) (zzzx) of the Finance Act is ultra vires Entry 62 List II of the Seventh Schedule of Constitution...View More

Refund of CVD paid on imported goods 'under protest' not hit by limitation 

CESTAT Chandigarh allows appeal filed by Assessee who was denied benefit of exemption from payment of Countervailing Duty (CVD) on imported goods under Notification No. 30/2004-CE dated 09.07.2004; Gr...View More

EOU entitled to benefit of concessional duty rate on by-products cleared to DTA 

CESTAT Ahmedabad sets-aside orders denying benefit of concessional rate of central excise duty to 100% EOU (Assessee) on clearance of by-products like Ammonium Carbonate Liquor and Ammonium Sulph...View More

Directs refund of CENVAT Credit erroneously reversed w.r.t. services to SEZ-unit 

CESTAT Chandigarh grants refund of Rs 2.53 Crores arising due to erroneous reversal of CENVAT Credit on services to SEZ unit arising out of misconception of Rule 6(6A) of the CENVAT Credit R...View More