International Tax Ruling


Quashes refund rejection of Molasses used captively to manufacture alcohol in distillery 

CESTAT Bangalore sets aside order denying credit of excise duty paid on molasses cleared by the Assessee, captively consumed in its distillery unit for the manufacture of Rectified Spirit and Neutral ...View More

Writ against rejection of rebate of customs duty ‘maintainable’ in Mumbai 

Bombay HC on maintainability of a bunch of writ petitions by Volvo Group against rejection of rebate claim under Customs holds that “this Court has jurisdiction in the present petitions”; ...View More

Remands back to original authority for fresh decision on classification of low noise blocker 

CESTAT Mumbai allows appeal by way of remand noting that “exercise in classification has not been correctly carried out” by the first appellate authority; The Adjudicating Authority upheld...View More

Revenue cannot issue SCN to reopen issue after One-Time Settlement Scheme resolution 

Telangana HC allows writ petition challenging the legality and validity of SCNs that proposes to re-open issue already settled by Assessee under the State Government’s Amnesty Scheme under the T...View More

Directs to clear light green float glass with absorbent layer as ‘tinted glass’ 

Madras HC quashes show cause notice (SCN) creating differential duty demand on Asahi India Glass Ltd. and reclassifying imported goods, i.e. Light Green Float Glass (Tinted Non Wired Type), under CTH ...View More

Proportionate export-duty refundable due to price variation arising out of extraneous circumstances; Remands matter 

CESTAT Ahmedabad reverses decision passed by the Commissioner (A) which rejected refund claim of excess customs duty paid by the Assessee that arose on account of variation in the FOB value re-calcula...View More

Overturns orders of Sikkim, Kerala HCs upholding service tax levy on lottery sale by States 

SC holds that the “outright purchase of lottery tickets from the promoters of the State or Directorate of Lotteries, is not a service in relation to promotion or marketing of service provided by...View More

Adjustment of refundable amount in excess of tax demand unsustainable; Directs refund 

Madras HC directs Revenue to refund excess credit amounting to Rs 5.89 Lakhs erroneously adjusted in excess of the tax demand liable to be paid by the Assessee; Rules out a scenario of lapsing of such...View More

Upholds classification of imported multi-compatible 'Laser Imager' under 'Parts and Accessories'

CESTAT Chennai upholds Revenue's classification of “Dryview 6850 Laser Imaging W/3D (Medical Equipment)” also referred to as Laser Imager imported by the Assessee under Heading 9033 as &ls...View More

Extended-period demand unsustainable for Revenue's failure to prove duty-evasion 'intent', controvert details furnished 

CESTAT Delhi quashes SCN issued beyond the period of limitation that failed to substantiate Assessee’s intention to evade payment of tax and Revenue’s failure to controvert details specifi...View More