International Tax Ruling


Aluminium Formwork not moulds; Allows Assessee’s classification claim, exempts duty 

CESTAT Hyderabad allows appeal filed by the Assessee , holding that imported Aluminium Formwork Materials (AFM) used in civil construction are rightly classifiable under CTH 7610 9090 as aluminium str...View More

Dismisses Revenue’s SLP against judgment allowing service-recipient under RCM to seek advance- ruling 

SC dismisses Rajasthan Commercial Tax Department’s (Revenue) SLP against Rajasthan HC judgment that allowed assessee being the recipient of service to apply for an advance ruling on liability to...View More

Upholds CESTAT-ruling which reinforces evidentiary value of CA certificate for credit reversal compliance 

Delhi HC dismisses appeal filed by the Revenue, assailing the CESTAT’s ruling that set aside the service tax demand of Rs. 4.26 crores, on the issue of reversal of CENVAT credit on account of co...View More

Allows filing of appeal on 20% deposit Under Entry-Tax-Act; Declines 10% Relief 

Orissa HC disposes writ petition filed by Assessee challenging rejection of its appeal by the Appellate Authority for non-compliance with mandatory pre-deposit under Section 16(4) of the Odisha Entry ...View More

Pre-deposit of 20% mandatory for maintainability of appeal, upholds HC’s judgment 

SC dismisses Assessee’s SLP challenging the judgment of the Orissa HC that emphasized on the statutory mandate of depositing 20% for the Appellate Authority to entertain the appeal; In...View More

Dismissing Aditya-Birla’s appeal, directs inclusion of know-how license fees in assessable-value of imported machinery 

CESTAT Ahmedabad dismisses the appeal filed by Aditya Birla Nuvo Ltd (Assessee). challenging the inclusion of know-how license fees in the assessable value of capital goods imported under the EPCG sch...View More

Directs Release of confiscated-gold on payment of reduced-fine and penalty; Cites binding effect of CESTAT-ruling 

Telangana HC allows writ petition filed by the Assessee seeking compliance with CESTAT, Kolkata ruling, directing release of confiscated gold jewellery upon payment of reduced redemption fine and pena...View More

Duty-rate hitherto crystalizes at the time of filing BoE, ; Upholds exemption to yellow-peas 

Gujarat HC allows writ petition filed by Viterra India Private Ltd (Assessee), challenging the cancellation of multiple Bills of Entry and denial of clearance of imported yellow peas at concessional d...View More

Convenience fee collected by multiplex and BookMyShow exigible to entertainment-duty, upholds validity

In a 95 page judgment, Bombay HC dismisses writ petitions by Association of Multiplex Theatres, and BookMyShow challenge to amendment in Section 2(b) of the Maharashtra Entertainments Duty Act (MED), ...View More

Citing drive for eco-friendly vehicles, directs CESTAT to re-examine E-Rickshaw components classification on merits 

Delhi HC, in the matter involving classification of components imported for manufacturing E-Rickshaw for domestic sale, restores Assessee’s appeal before the CESTAT, which was initially dismisse...View More