International Tax Ruling


Allows CENVAT credit on 'Structured steel plates' used by SAIL for fabricating capital goods

CESTAT Kolkata allows Steel Authority of India (SAIL/assessee) to avail CENVAT Credit on ‘structured steel plates’ used for fabrication of capital goods (mills, conveyors, belts, pipelines...View More

Extends exemption benefit to DMRC despite ‘Essentiality Certificate’ non-issuance at time of clearance 

CESTAT Mumbai exempts import of ‘escalators with accessories’ by Delhi Metro Rail Corporation (DMRC) intended for specific use and sets-aside denial of benefit on account of non-existence ...View More

Supplying 'cranes' on hire, basis client's work-order, not 'transfer-of-right-to-use' but service 

Bombay HC dismisses Revenue’s appeal, upholds the ruling of Maharashtra Sales Tax Tribunal that supplying ‘cranes’ on a hire basis on work order of the client, is not ‘sale&rsq...View More

CESTAT, not GSTAT competent to entertain appeal against refund-order passed under GST

CESTAT Chennai (Larger Bench) in deciding whether a refund order passed u/s 142 (3) of the CGST Act would be appealable before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), answers ...View More

Directs Demurrage waiver certificate issuance; Laments Revenue's conduct of not responding to assessee's repeated letters 

Bombay HC directs the Dy. Commissioner of Customs (Respondent No.2) to issue demurrage/detention waiver certificate within 4 weeks where the importer has explained the inaccuracies in the Bill of Entr...View More

Finds no reason to interfere with DGFT-order refusing to allow EO-extension, local purchase

Delhi HC rejects writ against DGFT’s order refusing to extend time of Export Obligation (EO) Period while stating that the reasons given in the order “does no...View More

SEZ unit not entitled to exemption from Compensation Cess: Dismisses writ

Andhra Pradesh HC rules that units in Special Economic Zone (SEZ) cannot seek exemption from payment of GST Compensation Cess as the phrase ‘duty of customs’ used in section 26(1)(a) of th...View More

Upholds Single Judge order allowing MEIS-benefit to Jindal Drugs on exports through FTWZ unit 

Madras HC dismisses Revenue’s writ appeal, rules that MEIS benefit is not deniable to DTA-unit of Jindal Drugs where export is made to foreign purchaser via FTWZ unit, who is playing the limited...View More

Commercial viability no ground for refusal to fix wastage norms applied by EOU

Delhi HC sets-aside the Report of the Norms Committee, rules that it cannot refuse to fix Wastage Norms on the products applied for by the Assessee (EOU) merely because it is of the opinion that the p...View More

Revenue cannot shift onus to prove credit eligibility on assessee without evidence 

CESTAT Mumbai dismisses the appeal of Revenue for lacking in merit that assails the eligibility of Reliance Industries to take CENVAT credit on tax paid towards utilization of ‘goods transport a...View More