International Tax Ruling


Quashes demand against L&T for separate account non-maintenance considering proportionate credit reversal 

Bombay HC dismisses Revenue’s appeal, interprets Rule 6 of CENVAT Credit Rules, 2004, as amended from time to time; Upholds CESTAT’s order holding that as Assessee (L&T) was not mainta...View More

Remands matter to Tribunal for reconsideration of appeal, allowing assessee to ‘effectively contest’

SC allows assessee’s appeal, remands matter to the Tribunal for reconsideration of appeal filed by Customs “in accordance with law and after giving an opportunity to both sides f...View More

Proof to claim reimbursement inevitable despite Rule declared ultra-vires; Proceedings valid despite GST introduction 

Patna HC dismisses writ petition, holds that, show cause notice (SCN/Notice) is not vitiated either on limitation or on the ground of Rule 5(1) of Service Tax (Determinat...View More

Upholds ITC denial absent records substantiating input bifurcation for local sale & stock transfer

Kerala HC holds that in the absence of a clear bifurcation in the accounts with respect to inputs/raw-materials used for the two streams of supply of PVC pipes, i.e. stock&nbs...View More

Authorities to consider pre-GST regime decisions for examining nature of receipt for refund-claim

Calcutta HC allows assesssee’s intra-court appeal, remand to Adjudicating Authority (AA) the issue of refund denial solely due to non-receipt of payment in convertible f...View More

Quashes re-assessment pursuant to CAG audit objection being beyond limitation; Writ maintainable

Jharkhand HC quashes re-assessment order issued pursuant to audit objections of Comptroller and Auditor General of India (CAG) for assessment years 2014-15 and 2015-16 passed ...View More

Gold becomes 'prohibited goods' if unlawfully smuggled; Confiscation, fine at AO's discretion 

In the matter arising from confiscation of gold from writ petitioners seized at the Customs Green Zone of IGI Airport, Delhi HC offers clarity on the concepts of ‘prohibited goods&rsqu...View More

Allows Flipkart's writ; Adjustments from refund despite disposal of objections by OHA 'arbitrary'

Delhi HC holds the numerous adjustments depriving assessee of refund claim despite disposal of all objections by Objection Hearing Authority (OHA) as ‘arbitrary’ and contrary to mandate of...View More

Savoury/Silk Oats not classifiable as cooked preparation but rolled or flaked grains 

CESTAT Chennai upholds classification of Savoury Oats/Silk Oats under CH 1104 12 00 (attracting NIL rate of duty) (as “Rolled or Flaked Grains of Oats”) and Muesli under CH 1904 ...View More

Rights of secured creditors remain unaffected by Customs dues 

SC allows appeal filed by Industrial Development Bank of India (IDBI/secured creditor), holding that though the Customs Act creates first charge on dues ‘payable’ but ensures rights of thi...View More