International Tax Ruling


Adjustment of refundable amount in excess of tax demand unsustainable; Directs refund 

Madras HC directs Revenue to refund excess credit amounting to Rs 5.89 Lakhs erroneously adjusted in excess of the tax demand liable to be paid by the Assessee; Rules out a scenario of lapsing of such...View More

Upholds classification of imported multi-compatible 'Laser Imager' under 'Parts and Accessories'

CESTAT Chennai upholds Revenue's classification of “Dryview 6850 Laser Imaging W/3D (Medical Equipment)” also referred to as Laser Imager imported by the Assessee under Heading 9033 as &ls...View More

Extended-period demand unsustainable for Revenue's failure to prove duty-evasion 'intent', controvert details furnished 

CESTAT Delhi quashes SCN issued beyond the period of limitation that failed to substantiate Assessee’s intention to evade payment of tax and Revenue’s failure to controvert details specifi...View More

Denies SSI exemption owing to excess of clearances faltering Notification ‘condition’ 

CESTAT Bangalore, in an appeal by a bunch of manufacturers, declines to grant benefit of Small Scale Industries exemption on finding non-compliance with condition relating to determination of agg...View More

Upholds HC-order classifying ‘Electric Motors’ used for P&M operation as ‘capital-goods’ 

SC dismisses Revenue’s SLP against Rajasthan HC order on classification of electric motors used for operating plant and machinery (P&M) as capital goods; SLP has been filed against HC order ...View More

‘Electric Motors’ utlized only for Plant & Machinery, are capital goods; Enjoys lower rate; Upholds Tax Board order 

Rajasthan HC dismisses Revenue’s revision/reference against Tax Board, Ajmer where it was held that electric motors manufactured by Assessee and used only for the purpose of operating ‘pla...View More

Quashes demand basis non-disclosure in SCN, directs re-determination of adjustment denial 

CESTAT Hyderabad partly allows Assessee’s appeal by setting aside the demand by resorting to Rule 2A(ii)(a) of Service Tax (Determination of Value) Rules, 2006, as the same was not disclosed in ...View More

Direct granting interest on belated refund given expired adjudication period 

Karnataka HC directs Revenue to grant interest on refund sanctioned belatedly in terms of Section 11BB of Central Excise Act; Assessee had filed an application for claiming interest on refund that was...View More

'Bank of Baroda' entitled to cash-refund of KKC not transitioned into GST 

CESTAT Mumbai rules that Bank of Baroda (Assessee) is entitled to get cash refund of Krishi Kalyan Cess (KKC) with applicable interest, against which it had appropriately filed the refund application ...View More

Pre-deposit made through electronic credit ledger valid for entertaining appeal before CESTAT 

Bombay HC dismisses Revenue’s appeal against CESTAT order that rejected Revenue’s preliminary objection regarding the validity of a pre-deposit made through the Electronic Credit Ledger (E...View More