International Tax Ruling


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

Zero Air not 'compressed air', attracts duty; Favours Revenue's ‘Synthetic Air' classification 

CESTAT Bangalore accepts classification of ‘Zero Air’ by Revenue, holding that ‘Zero Air’ is ‘Synthetic Air’ and not ‘Compressed Air’ under Chapter Sub-...View More

Recipient can file refund within its jurisdiction regardless of supplier’s location: Third Member resolves conflict 

CESTAT Mumbai (Third Member) rules that the person who bears the service tax (service recipient) can file for a refund within their jurisdiction, and the Revenue cannot insist the filing at the servic...View More

Drops demand on freight charges collected for delivery to buyer’s premises 

CESTAT sets aside the decision of Commissioner holding buyer’s premises as “place of removal”; Noting that SC decision “covers all the aspects of this issue”, holds that ...View More