International Tax Ruling


Citing existence of alternate remedy, dismisses writ granting interim relief till appeal disposal 

HC noting that “an effective alternative remedy is available to the petitioner for questioning the order of the 1st appellate authority”, HC held that “we are not inclined to enterta...View More

Disapproves HC's approach of granting interim relief till statutory appeal disposal 

SC disapproves HC’s approach of granting interim-relief to Assessee, that will operate till disposal of statutory appeal subject to payment of 25% on the disputed tax by the Assessee, ...View More

Quashes order denying exemption on Floodlights imported by Tamil Nadu Cricket Association 

CESTAT Chennai rejects Revenue's denial of exemption on import of 'Flood Lighting Systems' installed and used by Tamilnadu Cricket Association (TNCA/Assessee) (affiliated to the Board of Control for C...View More

Dismisses Bosch Ltd.'s appeal against CESTAT-order on classification of 'Infotainment-System' used in motor-vehicle 

SC dismisses appeal by Bosch Ltd. (Assessee) against CESTAT order which classified ‘Infotainment System’ used in motor vehicles under CTH 8527 as ‘Multifunctional Device&rs...View More

Infotainment system in motor vehicle performing multiple functions classifiable as ‘Multifunctional Device’, upholds misdeclaration 

CESTAT Bangalore on noting that the goods imported by Assessee which are used in motor vehicles for various functions such as to make call, listen to music, use as a Bluetooth device and as a navigati...View More

“Bills-of-Export” non-submission for SEZ supplies doesn't construe non-discharge of EO against AA 

Bombay HC sets-aside minutes of meeting of Policy Relaxation Committee (PRC) rejecting Assessee’s request to condone the procedural lapse in not preparing “Bill of Exports” (BoE) for...View More

Inbisco’s ‘Kopiko’ not ‘essence with coffee’ but Sugar Confectionary; Stresses on specific classification 

CESTAT Ahmedabad allows Assessee’s appeal, holds that ‘Kopiko (cappuccino and espresso varieties)' containing more than 74% sugar and glucose. is classifiable under heading 1704 which incl...View More

Extends credit on Hospitality, Air-Travel Services to chemical-product manufacturer both pre & post 2011 

CESTAT Mumbai sets aside Order denying CENVAT Credit on Hospitality and Air Travel Services, holds that the same rightly fall under the definition of input service and thus eligible to credit both...View More

Cannot deny MEIS-benefit on hyper-technical ground, for system error beyond assessee's control 

Delhi HC rules that since Assessee satisfied all the requirements to claim benefits under Merchandise Export from India Scheme (MEIS) which were due to it, the same ought not to be denied on hyper-tec...View More

Upholds CESTAT order holding as 'redundant' condition to submit 'Toyota' vehicle for VRDE/ARAI testing 

Bombay HC finds no error in CESTAT’s stance of rendering the condition to submit the vehicle for testing by the Vehicle Research and Development Establishment, Ahmednagar (VRDE) of the Ministry ...View More