International Tax Ruling


Customs duty cannot be demanded on goods destroyed in fire in SEZ-unit 

CESTAT Ahmedabad sets-aside demand imposed on goods destroyed in fire in SEZ unit, remarks “We come to the conclusion that the goods have been destroyed in foreign territory and no customs duty ...View More

'Mercedez Benz' eligible for cash refund under GST regime of excessively reversed CENVAT Credit

CESTAT Mumbai allows appeal filed by Mercedez (Assessee), directs refund of CENVAT credit reversed excessively in terms of Rule 6(3A) of CCR, 2004 towards provision of exempted of goods/services durin...View More

Allows Volvo-Group rebate-claim on ‘chassis’ used to manufacture buses despite default in filing declaration 

Bombay HC allows Volvo Group India’s (Assessee) writ petition, quashes Revisional Authority’s (Principal Commissioner) order confirming lower authority’s rejection of excise-duty reb...View More

Quashes inclusion of ‘royalty’ on net sales for MSG import from Thailand 

CESTAT Chennai in appeal against inclusion of ‘royalty’ to invoice price of imported Monosodium Glutamate (MSG) from Thailand emerging out of a trademark license agreement rules that such ...View More

Quashes letter imposing conditions for release of goods ‘back to town’: Disposes petition 

Bombay HC sets-aside Revenue’s communication i.e. letter imposing conditions on Assessee for release of goods for ‘back to town’ i.e. (i) submit bond for 100% FOB value of the goods ...View More

Service-provider not liable to pay tax on incentive received for 'Mutual-Fund' promotion/marketing 

CESTAT Ahmedabad holds that “there is no difference between the incentive received towards promotion and marketing of mutual fund and/or Commission received towards the distribution of mutual fu...View More

Quashes SCN pending for more than 6 years; Non-adjudication citing GST implementation unjustifiable 

Bombay HC quashes SCN pending adjudication for more than 6 years, holds that relegating the Assessee to attend the SCN would be unfair, unreasonable and gross abuse of the power; Notes that SCN was is...View More

'Payment processing services' by Airbnb Payments to Overseas Entity not ‘Intermediary'; Allows refund 

CESTAT Chandigarh allows appeal filed by Airbnb Payments India Private Limited (Assessee) challenging classification of service of processing of payment rendered to Airbnb, Ireland as ‘Intermedi...View More

Sanctioned refund denial by Dept. pursuant to Unicorn ratio would lead to ‘total chaos’ 

Sikkim HC dismisses Revenue's appeal that sought to reverse sanctioned refund of Education Cess and Secondary & Higher Education Cess, based on SC judgement in Unicorn Industries that overruled it...View More

Dismisses Ajanta’s appeal on classification of Electric Fan parts 

SC dismisses civil appeal against CESTAT Ahmedabad ruling which upheld Revenue’s classification of rotors, stator, down case, top case and down rod etc. imported together for manufacturing elect...View More