International Tax Ruling


Restores excess duty refund on iron-ore export; Rejects Commissioner(A)’s order as contrary to SC Ruling & Circular 

CESTAT Hyderabad sets aside order of Commissioner (Appeals) that reversed the refund of excess export duty by rejecting the transaction value declared by Assessee for export of WMT of Iron Ore Fines, ...View More

Upholds dropping of demand on Affiliation fees & immovable property rent collected by Rani Durgavati University 

CESTAT Delhi affirms Commissioner(A) order, dropping service tax demand on Rani Durgavati Vishwavidyalaya, Jabalpur (a Central University) in respect of affiliation fees charged from educational insti...View More

Non-mentioning technicalities of inputs for exporting panmasala, tobacco, not non-compliance 

CESTAT Delhi in appeals pertaining to availment of Duty Free Import Authorization (DFIA) Scheme, for exporting pan masala, tobacco (goods), holds that goods were free exportable and cannot be called a...View More

Drops demand on construction of ‘residential houses’ being individual houses; Sustains exemption 

CESTAT Chennai upholds exemption on construction of residential houses not falling within the definition of ‘residential complex’ as defined u/s-65(91a) of the Finance Act, 1994 for the pe...View More

Land conversion charges paid to RIICO not taxable; Allows refund u/s 104 of Finance Act 

CESTAT Delhi rejects Revenue's appeal against original order granting service tax refund to 100% EOU (Assessee) u/s 104 of Finance Act, 1994 for land conversion charges (industrial to commercial) paid...View More

‘Assembly Front’ for manufacturing mobile phones qualifies for duty-exemption as ‘Display Assembly’ 

CESTAT Delhi allows Samsung’s appeal challenging denial of exemption benefit on import of ‘Mechanical Electrical Assembly Front’, holding that Assembly Front used in the manufacture ...View More

Upholds demand on manpower supply by cooperative society to ONGC

CESTAT Hyderabad upholds demand of service tax on ‘Manpower Recruitment or Supply Agency Service’ (MRSAS) rendered by a cooperative society (Assessee) to ONGC; Notes that the Ass...View More

Transitional provisions of GST have contingencies allowing cash-refund of  CVD/SAD

CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,...View More

Transitional provisions of GST have contingencies allowing cash-refund of  CVD/SAD

CESTAT Mumbai holds that the transitional provisions u/s 142 of the CGST Act, 2017 have contingencies which provides for cash refund of CENVAT-credit of CVD and SAD,...View More

Dismisses appeals against cancellation of coal mining lease owing to statutory remedy of appeal 

Madhya Pradesh HC dismisses a batch of appeals against cancellation of mining leases belonging to Coal India on finding that the Competent Authority after due consideration found that “licence t...View More