International Tax Ruling


Goods cannot be re-assessed/confiscated for DRI’s differing opinion on classification post export 

CESTAT Delhi dismissing Revenue's appeal, explains the applicability of Sections 28 and 128 of Customs Act in the context of re-assessment of shipping bills (SBs) for re-classifying the goods once the...View More

‘Solar Inverters’ imported without ‘photo voltaic cell’ ineligible for exemption: Upholds CESTAT 

Kerala HC rejects Assessee's appeal against CESTAT ruling which denied the benefit of exemption under Notification No.12/2012-CE to assessee importing only ‘Grid Tied Solar Inverters’; Not...View More

Upholds CAAR order classifying 'Roasted Areca Nuts' under CTH 20081920 

Allahabad HC holds that ‘Roasted Areca Nuts’ is classifiable under CTH 2008 19 20 and dismisses challenge by Customs Authority to order passed by Customs Authority for Advance Ruling (CAAR...View More

DGAC charges collected from commercial tenants of malls, taxable,  not akin to DG services

CESTAT Allahabad upholds service tax demand on DGAC charges separately collected by a mall operator from its tenants in providing backup power supply of air conditioning ...View More

Credit admissible on tubes and flaps sold together with tyres by Apollo

CESTAT Bangalore dismisses Revenue’s appeal, rules that CENVAT credit on tubes and flaps when cleared along with the manufactured tyres in a set packing to Original Equipment...View More

Quashes demand on works contract and consultancy service as wrongly confirmed under incorrect provisions

CESTAT Allahabad quashes demand on provisions of works contract  and consultancy engineering service as they were confirmed under incorrect provisions, states “Works Contract Service and En...View More

Dismisses undervaluation demand, rules section 138B non-compliance renders printouts/statement inadmissible

CESTAT Kolkata sets aside demand and denial of Notification No. 25/1999-Cus (as amended) benefit, on account of undervaluation of imports, finding that the demand, by rejecting import’s tra...View More

Disallows CENVAT-credit on Structural platforms, Iron/steel flat rolled-products, security services in employees' residential colony

CESTAT Allahabad disallows assessee (a manufacturer of Portland Pozzonala Cement) to take CENVAT credit on Structural platforms, flat rolled products of iron/ steel and hot rolled alloy...View More

Submarine cableship stationed in India undertaking maintenance/repair in Indian-ocean a 'Foreign-Going-Vessel 

In a significant decision, Kerala HC (Ernakulam) holds that the vessel ‘Asean Explorer’ engaged in carrying out repairs of cables in the Indian Ocean is a ‘foreign going vessel&rsquo...View More

'Fuel-adaptor' fixed to diesel-vehicles by BMWs vehicle distribution centre not incidental to manufacture 

CESTAT Chennai sets aside demand of differential duty and interest against BMW India Private Limited in respect of fuel adaptor fitted with the diesel cars at their Vehicle Distribution Centre (VDC) w...View More