International Tax Ruling


Services for goods procurement & supply to foreign recipient on P2P basis, not intermediary services 

CESTAT Chennai rules that rendering bouquet of services relating to procurement and supply of goods for which consideration is only payable by foreign service recipient cannot be classified as interme...View More

Quashes demand raised ‘merely’ basis difference in Balance-Sheet & ST-3 Returns

CESTAT Mumbai observes that “demand of Service Tax merely on the basis of difference between the figures indicated in the Balance Sheet and ST-3 Returns do not legally sustain” and sets-as...View More

Demand u/s 11D unsustainable where composite price charged for EBP clearance by Hindustan Petroleum

Bombay HC dismisses Revenue's appeal, upholds CESTAT’s order setting aside demand of duty confirmed on clearance of Ethanol Blended Petrol (EBP) against Hindustan Petroleum Corporation...View More

Dismisses Revenue’s SLP seeking to recover education cess refund granted basis overruled judgment 

SC dismisses SLP of Revenue seeking to recover refund of education cess which was availed by assessee basis the judgment passed in SRD Nutrients (P) Ltd which now stands overruled by Unicorn Industrie...View More

No fault in adopting 'Import-Parity-Price' for petrochemical-goods absent any price available on clearance-date 

CESTAT Kolkata upholds adoption of Import Parity Price (IPP) by Haldia Petrochemicals (assessee) for clearance of petrochemical goods in a&n...View More

Quashes customs-broker license revocation over client's suspicious drawback/IGST-refund availment 

CESTAT Mumbai sets-aside order revoking customs broker license (CBL), forfeiture of security deposit and penalty on finding charge of breach of regulation 10(d), 10(n) and regulation 1(4) of ...View More

Drops demand on 'Residual-Fuel-Gas' cleared to JV for generation of electricity used in manufacture 

CESTAT Kolkata drops excise duty demand on intermediate excisable goods i.e. Residual Fuel Gas (RFG) [manufactured out of cracking Naphtha] cleared by Assessee (Haldia Petrochemicals) to HPL Co-genera...View More

SCN issued by competent Commissioner not covered under Board ‘s directive post Canon ruling 

Delhi HC rules that show cause notices (SCNs) issued by Deputy Commissioner of Customs (of concerned port of import) u/s 28(4) of Customs Act, 1962 cannot be said to be covered under CBIC directives d...View More

Ranger and Brutus Vehicles imported by ‘Polaris India’ not classifiable as passenger carriage 

CESTAT Delhi holds that the All Terrain Vehicles (ATVs) imported by Polaris India (assessee-importer) like ‘Ranger (non-electric) Vehicles’,‘Ranger (electric)’ and ‘Brutu...View More

Allows credit on C.R. Coils removed after galvanization for export under rebate-claim

Punjab & Haryana HC allows CENVAT credit of duty paid on purchase of C.R. Coils used for conversion into Galvanized Plain Coils (G.P. Coil), cleared for export upon payment of duty under rebate cl...View More