International Tax Ruling


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

Dismisses assessee’s revision petition against Tribunal-order condoning 1365 days delay in appeal-filing 

Allahabad HC dismisses assessee’s revision petition against an order passed by Commercial Tax Tribunal which condoned a delay of 1365 days in filing the appeal by Revenue; HC finds that &ld...View More

Sets-aside 5% demand against pharma-manufacturer on goods cleared availing beneficial exemption notification 

CESTAT Ahmedabad sets-aside the demand of 5% on value of cleared goods availing benefit of Notification No. 108/1995-CE (supplies to UN/International Organisations or Project) in appeal by manufacture...View More

Dismisses Revenue's challenge to CAAR-order on betel-nut classification in exercise of writ jurisdiction 

Madras HC dismisses Revenue’s writ petition challenging classification adopted by assessee-importer w.r.t. ‘Betel nut’(Unflavoured supari) under Tariff Sub Heading 2106 90 30 of Sche...View More

'Special Additional Duty' construable as customs-duty; Upholds interest-levy on short CVD payment 

In a 142 page ruling, CESTAT Kolkata upholds the order of lower authority finding the assessee liable to pay interest on the short levied Countervailing Duty (CVD), u/s 28AA of the Customs Act; Heavil...View More