International Tax Ruling


Allows SSI exemption; Decision cannot be precedent for anything other than itself

CESTAT Kolkata allows appeal challenging order passed by Commissioner of Central Excise (Appeals) dismissing their challenge to order of original authority holding them liable to central excise duties...View More

Manufacturers eligible to take full ITC on Intrastate stock-transfer; Distinguishes Tata Steel case

Jharkhand HC allows the manufacturer and seller of Auto Parts and Leaf Spring assembly (assessee) to claim full ITC on Intrastate stock transfer of goods from one unit to another Unit from which the g...View More

Dismisses Revenue's SLP against HC-order declining to condone 1471 days in appeal-filing

SC dismisses Revenue’s SLP against Delhi HC’s order which declined to condone delay of 1471 days in filing the appeal on observing that Revenue was not handicapped in any manner in ascerta...View More

Declines to condone delay appeal-filing; Revenue wasn’t handicapped in ascertaining relevant jurisdiction

Delhi HC refrains to accept that Revenue was handicapped in any manner in ascertaining the jurisdiction of the relevant Commissionerate for filing appeal, thus refuses to condone the delay of more tha...View More

Allows rebate/refund of Swachh Bharat, Krishi Kalyan Cess as service-tax

CESTAT Kolkata allows assessee to claim rebate/refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) alongwith service tax paid u/s 66B of the Finance Act, 1994 on export of Basic Grade Pig ...View More

Rules on exemption availability on ‘Turbochargers’ based on off-highway and on-highway use

Customs Authority for Advance Ruling (CAAR), Mumbai holds that ‘Turbochargers’ will get benefit of exemption only when they are suitable for use in goods other than motor vehicles/cars/cyc...View More

Rules on classification of ‘Clear float glass’ with an absorbent-non-reflective layer of Tin

Customs Authority for Advance Ruling (CAAR), Mumbai denies benefit of exemption from duty to ‘Clear Float Glass’ layered with tin on one side whilst classifying them under CTH 7005 2990 of...View More

Revenue not entitled to interest on delayed payment where erroneous demand made 

Madras HC rules that error made by the Government in the calculation of demand and levy of interest on assessee subsequently for delayed payment “will not enure in favour of the Government&rdquo...View More

Dismisses Revenue's SLP against Bombay HC's order classifying ‘Glucometer’ in exercise of writ jurisdiction

SC dismisses Revenue's SLP against Bombay HC’s decision classifying ‘Glucometer’, used for quantification of glucose levels in blood by people to test their blood sugar at home prima...View More

Waste Removal in domestic market no bar to claim rebate, Revisionary Authority's stance hyper-technical

Delhi HC holds that “removal of waste, or sale thereof in home or domestic market, does not prohibit or bar a claim for rebate”, sets-aside order rejecting claim for refund of duty paid on...View More