International Tax Ruling


Extends exemption to Deloitte on services provided to IFC; Allows credit on common-expenses, renting 

CESTAT Ahmedabad sets-aside demand against a leading consulting firm (Deloitte Haskins & Sells), for services rendered to International Finance Corporation (IFC) on twin counts (i) Exemption is av...View More

No onus upon CHA to verify exporter's details when IEC system-checked; Quashes license revocation

Delhi HC quashes order revoking the licence of Custom Broker (assessee), forfeiting the entire security deposit and imposing penalty of Rs. 50,000 owing to (i) error in findings of the Inquiry Officer...View More

Dismisses Revenue's SLP against HC-judgment in Flipkart case labelling refund adjustments as 'arbitrary' 

SC dismisses Revenue’s SLP, declines to interfere with the Delhi HC judgment in Flipkart India case that allowed refund of excess ITC under the provisions of DVAT Act, after noting that a major ...View More

Dismisses Revenue's appeal challenging exemption to helicopter imported for non-scheduled charter operations

SC dismisses Revenue’s appeal against CESTAT order in Global Vectra Helicorp Ltd. case which allowed exemption in respect of 'helicopter' imported for transportation of personnel, materials to a...View More

Copy of order dismissing Revenue's SLP challenging SEIS-benefit granted to Uber despite no ‘active’ IEC

Copy of SC order dismissing Revenue’s SLP against Delhi HC’s judgment granting relief to exporters against denial of benefit under Service Exports from India Scheme (SEIS scheme) merely on...View More

Dismisses Revenue's appeal against CESTAT-ruling quashing demand as 'intermediary' on sales-promotion service 

SC dismisses Revenue’s appeal against the CESTAT Mumbai ruling which set aside the service tax demand on Chevron Philips Chemicals India (assessee) on the provision of sales promotion and other ...View More

Dismisses Revenue’s appeal in Blackberry India's refund matter concerning 'relevant date' 

SC dismisses Revenue's appeal against the ruling of CESTAT Delhi, which affirmed the order of First Appellate Authority (FAA) and allowed Blackberry India's refund claim of CENVAT credit for services ...View More

Affirms CESTAT's order on classification of Savoury Oats; Dismisses Revenue's appeal 

SC dismisses Revenue’s appeal against CESTAT’s order classifying Savoury Oats/Silk Oats as “Rolled or Flaked Grains of Oats” under CH 1104 12 00 attracting NIL rate of duty and...View More

Commission to Director part of remuneration, not sales-commission; Extends CENVAT credit 

CESTAT Ahmedabad holds assessee eligible to CENVAT credit of service tax paid on ‘commission’ to director of Company as per board resolution; Relies on Circular which clarified that, payme...View More

Quashes demand imposed on Tata Coffee by denying duty remission, invoking extended period

CESTAT, Chennai quashes SCN issued by invoking extended period of limitation to demand customs duty from Tata Coffee (Assessee) on the goods that were imported ...View More