International Tax Ruling


Dismisses Revenue’s SLP challenging CENVAT availed on co-generational power-plant before commercial production 

SC dismisses Revenue’s SLP challenging judgment of Chhattisgarh HC that allowed Assessee’s claim of CENVAT credit on capital goods installed for setting up of co-generation captive power p...View More

Allows Cenvat-Credit for setting up co-generational power-plant sans commencement of commercial production 

Chhatissgarh HC allows Assessee’s tax appeal challenging the ruling of CESTAT Chhattisgarh, that denied Asseessee’ claim of Cenvat Credit on capital goods utilized for setting up of captiv...View More

Transfer of Goodwill of Business different from Trademark, not taxable as IPR service 

CESTAT Delhi holds that income received as ‘license fee’ by assessee (Remfry & Sagar Consultants/R&S Consultants), fundamentally requiring the continuity of 173 years old practice,...View More

Cannot deny duty-drawback where export proceeds received from third-party under Tripartite-Agreement 

Delhi HC quashes revision order dismissing assessee-exporter’s appeal against recovery of duty-drawback on finding that payments from third parties are through banking channels which is backed b...View More

‘No scope to read down’ tariff-valuation provision; Denies temporary concession for lentils import 

Madras HC dismisses a bunch of writ petitions challenging disentitlement to claim reduced Basic Customs Duty on Lentils(Masur) imports on finding “no order for entry inwards” on the cut-of...View More

Classifies Capacitors, Bare PCB for AC, remote manufacturing under CH 85; Prioritizes specific headings over GIR 

CESTAT Ahmedabad upholds the classification of 15 imported components used for manufacturing of ‘Main PCB of A.C.’ or ‘Remote Control’ under various heading of Chapter 85 such ...View More

Allows manufacturer SSI exemption with clearance value under Rs. 7.5 lakhs, after excluding goods cleared for Govt Scheme 

CESTAT Delhi allows assessee who is manufacturing soya nuts and wheat puff and supplying most of them for Integrated Child Development Scheme (ICDS), to avail SSI exemption under Notifications Nos. 17...View More

Conducting clinical trials for international pharmaceutical companies qualifies as ‘export’ 

CESTAT Ahmedabad holds that service of clinical trial on drugs for the foreign service recipient is ‘export of service’ and not taxable, therefore, quashes demand; Assessee is engaged by v...View More

Cutting, labelling, packaging of V-belts amounts to ‘manufacture’; Quahses CENVAT-credit recovery 

CESTAT, Mumbai allows CENVAT credit on cutting, labelling, relabeling, packaging, repackaging of Transmission belts, conveyor belt, trimming belt, construing the said activity as ‘manufacture&rs...View More

Grants refund to Microsoft-India on account of service exports; Observes satisfaction of triple test 

CESTAT Chandigarh grants refund to Microsoft- India (Asessee) classifying market support services provided to Microsoft-Singapore as ‘export of services’ as per the definition; Observes sa...View More