International Tax Ruling


‘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

Upholds re-classification of plastic-goods imported in SKD-condition to bypass higher-duty; Dept. can have fresh-look 

CESTAT Chennai upholds re-classification of ‘Plastic Bottle Stick and Accessories, Soap Water Solution and Whistle’ as ‘Plastic Toys’ under CTH 95030030, that was imported by a...View More

Quashes levy vis-à-vis Indian exporter for ‘payment processing services’ from foreign banks 

CESTAT Chennai rules in favour of assessee, quashes demand on twin accounts (i) service fee to an intermediary (AMSCO Finance) for collection of payments relating to goods exported to foreign buyer (C...View More

Amnesty Scheme an exemption, cannot be given lenient view for allowing SVLDRS benefit 

Kerala HC holds that the assessee having not attempted to make payment envisaged under the SVLDRS-3 despite accessing the CBIC portal on the penultimate day before the closure of the scheme,...View More

Dispute involving 'value' in alleged consulting-engineer service maintainable before SC; Dismisses Revenue's appeal 

Meghalaya HC holds that the issue w.r.t. value of service cannot be agitated before High Court and that “party has got right only before the Supreme Court in terms of Section 35L"; An appeal was...View More

Only duty element, not fine/penalty construable for computing threshold for appeal-filing 

Delhi HC rules that, for the purposes of determining the threshold limit, only the duty element (and not penalty/redemption fine) needs to be taken into account except in cases where only fine and pen...View More

Rules on interplay between general & special statutes w.r.t. Court's power to condone delay 

Allahabad HC on the premise that statutory interpretation principle of legislative intent assumes ‘paramount importance’, dismisses petition against dismissal of appeal filed by assessee b...View More