International Tax Ruling


Welding electrodes, filler, wire used for laying railway-line outside factory eligible for credit 

Gujarat HC dismisses Revenue’s appeal against CESTAT order that allowed CENVAT credit on items such as Welding Electrodes,Welding filler Wires,Wire FLR,Welding Wire,Wire Rope which are used for ...View More

'Relevant-date' for claiming refund construable from finalisation of 'provisional assessment', unjust-enrichment inapplicable 

CESTAT Chennai rules on the relevant date for computing limitation, unjust enrichment as also on when status quo ante occurs especially when mater has been remanded for fresh or de novo consideration ...View More

Dismisses Revenue's SLP challenging classification of nicotex/nicogum manufactured by Cipla as medicine

SC dismisses Revenue’s SLP, finds no reason to interfere with Rajasthan HC judgment which upheld Tax Board’s finding with respect to classification of nicotex / nicogum manufactured by Cip...View More

Dismisses Revenue’s revision application challenging classification of nicotex/nicogum as medicine

Rajasthan HC expresses “complete agreement with the reasoning and findings given by the learned Tax Board”classifying ‘nicotex/nicogum’ as medicine despite of the fact of such ...View More

Asks Customs Cargo Service Provider to indemnify loss at premises of CFS 

Bombay HC upholds order of the Commissioner of Customs which required assessee to indemnify the loss of goods which had occurred due to theft of the goods and dismisses appeal of assessee, a Customs C...View More

Dismisses Revenue's revision w.r.t. classification of 'Emery Cloth' and 'Tarpaulin' as 'Cotton Fabrics' 

Andhra Pradesh HC dismisses State’s revision application w.r.t. classification of emery cloth and tarpaulin as cotton fabric under item-59.03 of the First Schedule to the Additional Duties o...View More

Quashes demand on secondment of employees to associated foreign entity on limitation ground 

CESTAT Mumbai, upon considering that SCN was issued beyond limitation period specified in Section 73(1) r/w 73(6) , drops the entire demand of service-tax alongwith interest and penalty under rev...View More

Abates Moser Baer's appeal considering Liquidation Proceedings initiation, no application by Official Liquidator

CESTAT, Allahabad abates Moser Baer India’s appeal against excise duty confirmation, owing to initiation of Liquidation proceedings by the National Company Law Tribunal (NCLT) and non-filin...View More

In-flight catering to airlines not ‘Outdoor Catering Service’ but sale of food & beverages 

CESTAT Delhi holds that ‘supply of food & beverages' (F&B services) to the international as well as domestic flights ‘per se’ is not ‘Outdoor Catering Service’ ra...View More

Dismisses Revenue's appeal challenging non-inclusion of technical know-how fee in value of imported coating-plant

SC dismisses Revenue’s appeal challenging CESTAT order which found no justification in adding value of the technical knowhow fee to the transaction value of the imported goods (coating plant) as...View More