International Tax Ruling


Quashes MRP re-determination of Acer laptop imported, supplied with carry-bag for free-distribution to students 

CESTAT Chennai holds that Revenue cannot re-determine MRP of laptops imported by Acer India (assessee) for supplying to Electronics Corporation of Tamil Nadu Limited (ELCOT) for free distribution to s...View More

Upholds penalty for ‘irregular’ documents during goods movement by logistics service provider 

Karnataka HC rules on validity of levy of penalty for discrepancies in documents tendered by the person in-charge of vehicle while transporting goods; On the question of law pertaining to levy of pena...View More

Re-packing ‘raw tobacco’ in retail packs, not ‘manufacture'; Dismisses re-classification as ‘Zarda’ 

CESTAT Ahmedabad holds that mere repacking of unmanufactured, and unprocessed tobacco without lime tube under a brand name (Suresh Tamakhu in this case)  does not amount to ‘manuf...View More

Dish TV entitled to 100% credit on Set-Top-Boxes upon receipt, despite capitalization in books 

CESTAT Allahabad allows Dish TV appeal against the order for recovery of interest to the tune of Rs 6.3 crores for availing full CENVAT credit on Set Top Boxes (STB); Holding that STBs satisfy the def...View More

‘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