International Tax Ruling


Unit coming into existence after change in ownership not entitled to 'Budgetary-Support' 

Sikkim HC dismisses writ petitions seeking grant of ‘budgetary support’ under the Budgetary Support Scheme (BSS) to manufacturing units who have come into existence after change in constit...View More

Rejects IBM's appeal seeking reassessment of imported software post clearance, absent ‘factual errors’

CESTAT, Bangalore rejects IBM India’s appeal seeking reassessment of imported goods post clearance for home consumption, holds that invoice produced by the Assessee at the time of import had no ...View More

Allows credit to Hero-Honda on Mirror Assembly & Sari Guard sold along with Motor-Cycle 

CESTAT Chandigarh allows Hero Motorcorp (assessee) to take CENVAT credit on Mirror Assembly (left & right) and Sari Guard sold alongwith the Motor Cycle; Holds that these two items fall under the ...View More

Telecommunication service to Singtel’s Singapore arm 'on own account' not 'Intermediary'

Delhi HC dismisses Revenue’s appeals, allows refund to assessee [SingTel Global (India) Pvt. Ltd (SGIPL)] of unutilized input service credit towards export of telecommunication services to Singa...View More

"External hard disks drives" eligible to concessional CVD, irrespective of removable or exchangeable feature

CESTAT Chennai upholds order passed by Commissioner (A) extending concessional rate of CVD on ‘external hard disk drives’ (HDD) as per Sl. No. 255 o...View More

No CVD exemption on imported goods; Cites non-fulfilment of condition; Dismisses assessee's appeal 

CESTAT upholds denial of benefit of exemption from countervailing duty (CVD) to imported goods under Notification No.30/2004-CE dated July 09, 2004 as amended by Notification No.34/2015-CE dated July ...View More

Reprimands Revenue for disregarding assessee's repeated requests for provisional release; Allows writ

Bombay HC grants provisional release of ball bearings imported by Assessee u/s 110A of Customs Act, 1962, reprimands Revenue for not only failing to take cognizance of repeated applications of the Ass...View More

Quashes MEIS-scrip denial on exports through Logistic Company in FTWZ: Upholds Single-Judge Order 

Delhi HC criticizes DGFT orders cancelling MEIS scrips granted to respondent-exporter (assessee) and placing it in Denied Entry List alleging that goods were not exported but supplied to Logistic Comp...View More

Quashes VCES declaration rejection citing 'roving' nature of inquiry/investigation, time-barred SCN

CESTAT, New Delhi quashes order rejecting Assessee’s declaration under the Voluntary Compliance Encouragement Scheme, 2013 (VCES), holds that enquiry/investigation by Anti Evasion Branch of the ...View More

Cannot deny SVLDRS benefit where payment failed due to technical glitch, directs interest payment

Madras HC quashes order denying benefit to assessee under Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 (SVLDRS/Scheme) for non-payment of amount payable in time on account of &lsq...View More