International Tax Ruling


Allows refund in pursuance of SRF-ruling citing conclusion of limitation, unjust enrichment issues

Delhi HC in appeal by Revenue against grant of refund, particularly on the aspects relating to limitation as well as unjust enrichment, opines that “issues which stand conclusively sett...View More

Absent specification of exact heading/sub-clause, demand under BAS not sustainable

CESTAT Ahmedabad holds that “In the absence of the specification of the exact sub-clause under which the demand was raised the said demand cannot be sustained” ; Thus, emphasizing on the i...View More

Upholds allowance of application under Amnesty-Scheme in part restricted to verified ‘C’ Forms; Dismisses writ 

Gujarat HC rules in favour of Revenue, finds no error in the order passed by Authority under the Vera Samadhan Yojna, 2019 (Amnesty Scheme) allowing application under the Amnesty Scheme in part (restr...View More

Affixing BIS mark on package 'permissible'; Detention insisting on label on goods, 'illegal'

Bombay HC clears the doubt regarding affixing of BIS standard mark, states that as per Regulation 6 of the BIS (Conformity Assessment) Regulations, 2018 “it is clearly permissible to have a...View More

Revenue Authorities misinterpreted Court's decision on Gold Coin classification; Remits matter 

Delhi HC raps Principal Commissioner for wrong interpretation of this Court’s finding in Khandwala Enterprise that gold coins imported from South Korea are not classifiable under CTH 7114 1910 a...View More

Providing bus transportation to students/staff of educational institute not ‘rent-a-cab' service

CESTAT Ahmedabad determines that providing buses for transportation of students, facilities and staff of an educational institution is not taxable under the category of rent-a cab service; Notes that,...View More

Grants interest on refund claim of 19 crores to HCL Tech 

CESTAT Allahabad allows interest for 55 days as per section 11BB of the Central Excise Act (CEA) and rejects appeal of assessee for want of ‘merit’ opining that “issued involved in t...View More

Reimport of goods exported earlier for exhibition not liable to IGST; Sets-aside demand 

CESTAT Delhi quashes IGST demand on re-import of goods exported earlier for participation in exhibition or on consignment basis, also sets aside penalty; Rules that since the goods exported out of Ind...View More

Statements disputing goods supply in CENVAT-credit disputes, void unless Section 9D followed 

CESTAT Delhi, in a case where Revenue disputes the CENVAT credit availed by the assessee-manufacturer based on a recorded statement of second stage dealer, outlines a step-by-step inquiry process to a...View More

Thyssenkrupp providing marketing, administrative, technical support service to parent co. not 'Intermediary' 

CESTAT Mumbai sets-aside order imposing service tax on Assessee (Thyssenkrupp System Engineering India) as an intermediary, cites absence of necessary pre-requisites of facilitating actual supply of g...View More