International Tax Ruling


Service tax already paid by supplier cannot be recovered from recipient 

CESTAT Ahmedabad rules that service tax cannot be recovered twice on the same service upon which the service provider has already discharged the tax, even when the same was statutorily due from the se...View More

Classifying ‘Propylene' needs purity level, contending classification determination per SC's guidelines; Remands matter 

CESTAT Mumbai allows BPCL’s ( Assessee) appeal regarding the classification of 'Propylene (propene)' produced during the distillation of crude petroleum, by way of remanding the matter to origin...View More

Dismisses Huawei’s writ challenging SCN denying exemption benefits after BoE reassessment 

Madras HC dismisses writ petition filed by Huawei (Assessee) challenging the SCN issued u/s 28 of Customs Act proposing to recover differential tax arising due to erroneously claimed exemptions under ...View More

Allows Pepsico’s writ petition seeking waiver of interest basis revision applications grating reliefs 

Rajasthan HC allows Pepsico’s (Assessee) writ petition seeking waiver of interest for the period 2006-2007 and 2007-2008 based on the order passed by the HC in Assessee’s own revision appl...View More

Grants refund to Nokia accepting CA certificate; Sets-aside order directing deposit in CWF 

CESTAT Delhi sets aside order directing Nokia (Assessee) to deposit sanctioned refund into consumer welfare fund (CWF) u/s-27 of Customs Act on the premise that, the incidence of duty has been passed ...View More

Disallows EOU's iron ore wastage as ‘handling losses' sans SION norms from Development Commissioner, DGFT 

CESTAT Bangalore upholds the demand of excise duty on 100% EOU’s unexplained shortages/waste of iron ore on grounds that neither the Development Commissioner nor the DGFT have fixed any SION nor...View More

Directs release of rubber process oil detained as ‘Hazardous Waste’ 

Delhi HC orders release of detained/uncleared ‘rubber process oil’ (goods) on finding that the test reports declaring the goods as ‘hazardous waste’ were never communicated by ...View More

Absolves Assessee from redemption fine and penalty sans violation of license conditions; Dismisses Revenue’s Appeal 

Bombay HC upholds the ruling of CESTAT Mumbai that set aside the redemption fine and penalty imposed by the Revenue which revoked the suspension of license for warehousing operation of the Assessee su...View More

Quashes demand on erection, commissioning & installation when included in goods ‘sale value’ 

CESTAT Ahmedabad quashes service tax demand on the provisions of erection, commissioning and installation of the textile machinery at the customer’s site, finding that same forms part of the &ls...View More

Upholds demand on exporter for fraudulently claiming export incentives by mis-declaring goods' origin country 

CESTAT Kolkata dismisses the appeal of a merchant exporter (Assessee) who, between 2010-11 and 2013-14, imported Bangladeshi B-twill Jute bags and falsely claimed export incentives (DEPB/Drawback) by ...View More