International Tax Ruling


Receipt of ‘Royalty’ by Pan Parag construable as ‘non-exclusive license’ rather than ‘right to use’ 

Allahabad HC rules in favour of dealer/Pan Parag India on whether franchise of a trademark constitutes a transfer of the right to use goods, thereby making it subject to VAT; Observes that ”Fran...View More

Contract execution, not work-order date relevant for refund computation: Allows appeal 

CESTAT, Delhi sets-aside order denying refund of service tax paid on “works contract services” provided by the Assessee to Govt. local or Govt. authority under contract/agreement, which se...View More

Quashes MRP re-determination of Acer laptop imported, supplied with carry-bag for free-distribution to students 

CESTAT Chennai holds that Revenue cannot re-determine MRP of laptops imported by Acer India (assessee) for supplying to Electronics Corporation of Tamil Nadu Limited (ELCOT) for free distribution to s...View More

Upholds penalty for ‘irregular’ documents during goods movement by logistics service provider 

Karnataka HC rules on validity of levy of penalty for discrepancies in documents tendered by the person in-charge of vehicle while transporting goods; On the question of law pertaining to levy of pena...View More

Re-packing ‘raw tobacco’ in retail packs, not ‘manufacture'; Dismisses re-classification as ‘Zarda’ 

CESTAT Ahmedabad holds that mere repacking of unmanufactured, and unprocessed tobacco without lime tube under a brand name (Suresh Tamakhu in this case)  does not amount to ‘manuf...View More

Dish TV entitled to 100% credit on Set-Top-Boxes upon receipt, despite capitalization in books 

CESTAT Allahabad allows Dish TV appeal against the order for recovery of interest to the tune of Rs 6.3 crores for availing full CENVAT credit on Set Top Boxes (STB); Holding that STBs satisfy the def...View More

‘Insulated boxes’ for carrying vaccines classifiable as ‘medical equipment’ 

CESTAT Ahmedabad dismisses appeal against order of the Commissioner of Customs dropping the demand of Customs duty on ‘insulated boxes’ used for carrying vaccines imported by cold chain eq...View More

Denies cash refund of unclaimed/accumulated credit absent any provision in law pre-GST 

CESTAT, Hyderabad dismisses assessee's appeal, rules that when there is no provision in the law either under the CENVAT Credit Rules, 2004 or in Central Excise Act to allow cash refund for unclaimed/a...View More

Revenue cannot adjust refund amount against dues under default notices beyond stipulated period 

SC dismisses Revenue’s appeal, affirms Delhi HC decision that quashed VAT Dept.’s adjustment of assessee’s refund against the dues under the default notices and directed refund of ex...View More

Quashes demand against 'Instakart Services' on notice pay charges, investment in mutual fund 

CESTAT, Bangalore allows appeal by Instakart Services Pvt. Ltd. on twin counts, quashes (i) demand raised on notice pay recovery from employees and (ii) demand raised under Rule 6 of CCR, 2004 w.r.t. ...View More