International Tax Ruling


‘Invoice-wise break up not required in returns’; Quashes 'extended period' demand on HeroMoto Corp 

CESTAT Delhi sets aside demand on availment of CENVAT credit on services of repair and maintenance of vehicle while ruling on the Department’s allegation of non-disclosure of the information tha...View More

Cash refund of Cesses balance not allowable by mere transition to Tran-1 

CESTAT Delhi upholds Commissioner’s stance that there is no provision in CENVAT Credit Rules, 2004 (CCR) or Central Excise Act, 1944, to allow cash refund of Cesses (Education Cess and Higher Se...View More

Credit distribution by HO as ISD to single manufacturing unit in order; Sets-aside demand 

CESTAT, Ahmedabad sets-aside entire demand based on allegation of distribution of credit by Head Office (HO) as Input Service Distributor (ISD) to assessee’s single unit [at Athal (Silvassa)] an...View More

Quashes SCN premised ‘only’ basis Form 26AS without further inquiry 

Gujarat HC critiques show cause notice (SCN) issued making assessee liable to payment of service tax on the basis of the information retrieved from the Income Tax Department in Form 26AS (TDS) “...View More

Outlining scope of Court's review jurisdiction, dismisses Revenue's petition in 'Tata Steel' case 

Allahabad HC outlines scope of Court’s power to review, remarks “review jurisdiction is a solemn duty bestowed upon the High Courts to rectify errors that may have crept into their judgmen...View More

Directs refund of tax paid by Torrent-Power on ocean-freight; Sub-ordinate authority bound by Court judgment 

Gujarat HC directs refund of Service Tax already paid by Torrent Power Ltd. (Assessee) pursuant to Notification 15/2017 Service Tax (holding importers liable to service tax on ocean freight) declared ...View More

Dismisses appeal challenging imposition of penalty on merged company 

Karnataka HC upholds order of the Single Bench dismissing the writ petition of assessee challenging imposition of penalty of about Rs. 23 lakhs on account of non-fulfilment of certain export obligatio...View More

Quashes pre-merger penalty for non-fulfilment of export obligation by predecessor company sans policy violation 

SC sets aside triple orders imposing penalty on account of non-fulfilment of export obligation (EO) under license granted to predecessor of assessee i.e. Karnataka Biotics or Karnataka Malla...View More

Components for boosting Smart Education classifiable as 'Teaching Aids', Upholds 'Drone' confiscation 

CESTAT, Bangalore upholds Assessee’s classification of Make UiS (Education) robot, AI Module 2S for boosting smart education under CTH 9023 as ‘Teaching Aids’, sets-aside order of co...View More

Post-importation advertising/marketing by 'Reliance Brands' not includible in valuation of goods

CESTAT Delhi sets-aside order of Principal Commissioner seeking to recover customs duty on advertisment, marketing and promotion expenditure incurred by Reliance Brands Luxury Fashion Pvt. Ltd. (Asses...View More