International Tax Ruling


Upholds CESTAT ruling holding Mobile covers classifiable by customs tariff, not exemption notifications or MeITY policy

SC upholds CESTAT Delhi ruling that held that mobile phone front, back covers are classifiable on the basis customs-tariff and not on the basis of exemption notification or Ministry of electronics and...View More

Allows refund of duty-paid 'under protest' by BHEL on ICB-supplies to 'India Bulls Power'

CESTAT Chennai upholds refund sanction order to India Bulls Power (Assessee) w.r.t. excise duty paid under protest by BHEL due to non-availability of prescribed Certificate for claiming exemption on g...View More

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority 

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority...View More

Liability to pay duty upon confiscation includes interest for delay; Upholds HC decision 

SC confirms Bombay HC judgment which held that interest u/s 28AB is attracted where confiscated goods (self-propelled hydraulic piling rigs utilised exclusively for the construction of roads, bridges ...View More

Revenue cannot insist payment of 10% exempted goods value when proportionate credit reversed 

Gujarat HC holds that Revenue could not have insisted upon the payment of 10% amount of the value of the exempted goods when the Assessee has reversed proportionate CENVAT Credit on the input goods an...View More

Pre-deposit amount required to be deducted while issuing statement of arrears payable in SVLDRS-3 

Gujarat HC directs the Designated Committee (DC) under the SVLDR Scheme to accept the tax arrears calculation of assessee in Form SVLDRS-1, which was reached after deducting the pre-deposit amount (pa...View More

Rules against disallowance of ISD-credit to BHEL’s manufacturing unit sans ‘specific’ allegation 

CESTAT Chennai sets-aside order disallowing credit of eligible input services distributed by Cost Centres registered as Input Service Distributor (ISD) to BHEL’s manufacturing unit (Assessee); R...View More

Rules on taxability of ‘Professional Services’ outsourcing by Deloitte, USA to representational office in India 

CESTAT Hyderabad dismisses appeal filed by the Department against dropping of demand regarding certain professional services rendered between subsidiaries of Deloitte on finding ‘lack of provisi...View More

Assessment Order classifying goods in departure from SCN unsustainable; Disposes writ appeal 

Madras HC sets-aside assessment orders (AOs) made in departure from the SCN, which classifies subject goods [Autoclaved Aerated Concrete Block (AAC)] under an entry different from that proposed in the...View More

'PET Resin'/'PVC Granuels' not classifiable as chemical; Applying internet meaning ‘not safe’ 

Gauhati HC allows a batch of writ petitions, observes that, "PET Reisin" and "PVC Granuels” cannot be construed as ‘Chemicals’, applies common parlance (CP) test and sets-aside order...View More