International Tax Ruling


Refund of duty paid on short-landed goods not hit by unjust enrichment 

CESTAT Ahmedabad upholds the order of Commissioner (A) that allowed refund of duty paid on short landing of goods (i.e. goods which never crossed the customs barrier) to assessee; Holds that there is ...View More

Commissioner (A) to apply pre-deposit provisions relevant at time of hearing appeal; Rules in Oil India’s favor 

CESTAT Kolkata sets aside Commissioner (A)’s order dismissing Oil India Ltd’s (assessee) appeal on the taxability of hired tangible goods due to non-fulfillment of the pre-deposit conditio...View More

Quashes levy of service tax on Hiranandani Realtors for construction of residential complex 

CESTAT Chennai quashes levy of service tax on assessee-developer for rendering construction services prior to July 01, 2010; Follows recent decision in Casa Grande Private to state that “service...View More

No service tax on ‘reject coals’ sold after being removed during beneficiation process 

CESTAT Delhi quashes service tax demand on ‘coals rejects’ which is sold by assessee in market after the same is removed by process of beneficiation or coal washing for the purpose of supp...View More

Third Member upholds Nissan Motor's liability on salary paid directly to expats in INR 

CESTAT Chennai (Third Member) finds the observation of Member-Technical that even salary, bonus, allowances, and expenses paid by Nissan India (assessee) directly to secondees in INR, will form part o...View More

Dismisses Revenue's SLP challenging HC-order directing pre-deposit refund considering NCLT-order 

SC dismisses SLP by Revenue against order of Jharkhand HC which allowed refund of pre-deposit for excise appeals with interest citing extinguishment of statutory dues due to approval of reso...View More

Rules on extinguishment of claims post RP approval; Directs refund of pre-deposit 

Jharkhand HC allows appeals of assessee against rejection of refund of pre-deposit amount ‘only’ on the ground that claims of Revenue against the assessee pertaining to a period prior to i...View More

Thwarts Revenue’s attempt to deny MEIS-benefit basis change in handicrafts' classification 

Delhi HC quashes audit objections and summons issued by the Revenue pursuant to change in the HSN of handicraft articles made of marble, exported by the Assessee, from CTH 6815 to CTH 6802 that was mo...View More

Disposes Otis' contempt petition filed for non-compliance of Court's order w.r.t. pre-deposit refund 

Delhi HC disposes contempt petition moved by Otis Elevator Company (India) Ltd. against the Commissioner of Delhi VAT towards non-compliance with High Court’s previous order, directing...View More

Issues directions consistent with SC’s decision in Canon review petition 

Bombay HC disposes of writ petition impugning recovery order and issues directions consistent with SC decision in Canon India review petition wherein “it held that DRI officer is a “proper...View More