International Tax Ruling


Failing to formally accept Assessee’s self-assessment, Revenue cannot undertake re-assessment; Allows revision 

Orissa HC disposes tax revision application in favor of the Assessee by striking down Revenue’s re-assessment u/s 43(1) of the Orissa Value Added Tax Act, 2005 (OVAT-Act), as it stood prior to 2...View More

Quashes proceedings initiated under Customs, Service Tax & GST involving adjudication delay; Abhors ‘lethargy’, ‘indolence’ 

Delhi HC allows a batch of 47 writ petitions involving delay in adjudication by observing that the term “where it is possible to do so” used in these statutes to conclude proceedings withi...View More

SWS not payable when customs duty exempted under MEIS; Disagrees with Madras HC 

Orissa HC allows writ petition of Dalmia Cements, holds that there is no requirement to pay Social Welfare Surcharge (SWS) calculated on customs duty exempted under MEIS scrip; HC explains that o...View More

‘Mere’ SCN-issuance under erstwhile regime not sufficient to disallow credit transition to GST 

Andhra Pradesh HC sets aside order disallowing transition of CENVAT credit on finding that order seeking to disallow CENVAT credit without going into “whether the petitioner was eligible for gra...View More

Allows CENVAT on deposit insurance paid to DICGC; Kerala HC decision "attained finality" 

CESTAT Mumbai allows twin appeals filed by Citizen Credit Co-op Bank (Assessee) permitting CENVAT Credit availment of service tax paid on deposit insurance to ‘Deposit Insurance and Credit Guara...View More

Extended limitation uninvokable for demands based on ST-3, Form 26AS, balance sheet differences 

CESTAT Kolkata holds that the extended period of limitation is not invokable to raise service tax based on the discrepancy between the ST-3 return and the balance sheet, Profit & Loss Account and ...View More

Revenue’s challenge against refund arising out of finalized assessment order ‘infructuous’ 

CESTAT Ahmedabad in favour of Reliance Industries Ltd (assessee), holds that  after the “final assessment order which is undisturbed attained finality and refund has arisen out of such orde...View More

Allows refund to 100% EOU on surgical gloves sterilization undertaken at job-worker's premises

CESTAT Chennai in a batch of appeals sets aside rejection of refund claim on activity of sterilization on finding that the interpretation adopted by Revenue by taking into account ‘pre or post e...View More

Credit on returned inputs per rules, cannot be faulted; Quashes clandestine clearance charge 

CESTAT Kolkata quashes the charge of clandestine clearance and suppression against a manufacturer (of Cable Filling Compound) availing credit on the return of goods/input returned for deficiency, afte...View More

Rules on classification of Personnel Carrier Mining Service Vehicle & Dump Truck 

CESTAT Kolkata upholds the classification of Personnel Carrier Mining Service Vehicle under CTH 84295100 and of Dump Truck (Underground mining) under CTH 84295900; Dismisses differential duty demand @...View More