International Tax Ruling


Dismisses Revenue’s appeal filed after 1027 days; Sustains CESTAT Ruling on delay charges 

SC dismisses Revenue’s appeal filed after 1027 days delay without sufficient explanation; Earlier Revenue had challenged the ruling of CESTAT Kolkata that dropped service tax demand amounting to...View More

Collection of delay charges by PSU does not tantamount to ‘act of toleration’; Drops demand 

CESTAT Kolkata allows appeal filed by M/s Brahmaputra Cracker and Polymer Ltd. (Assessee), a Central Public Sector Enterprise, setting aside service tax demand of ₹7.9 Crores (approx.) along with in...View More

Copy of SC judgment on simultaneous criminal-prosecution and adjudication-proceedings 

SC dismissing a Criminal Appeal, holds that “there is no bar on parallel proceedings, with one being by the Respondent-Department and the other being criminal in nature, under the CEA 1944&rdquo...View More

Dismisses Revenue’s SLP, affirms HC’s view on ‘moisture content’ being paramount for Areca-nuts classification 

SC dismisses Revenue’s SLP challenging the Madras HC judgment that dismissed Revenue’s writ appeal on the issue of classification of imported Areca Nuts; Earlier, Madras HC refused to allo...View More

Dismissing Customs appeal, holds Moisture Test Conclusive for Areca Nut Classification 

Madras HC dismisses appeals filed by the Customs Department challenging the Single Judge’s decision quashing orders-in-original that had reclassified imported areca nuts as “raw” ins...View More

Dismisses Revenue's appeal on Philips LCD-monitors imports for medical imaging use 

SC dismisses Revenue’s appeal against CESTAT ruling on the classification of ‘LCD Monitors’ imported by Philips India for use with medical equipment such as ultrasound machines, X-Ra...View More

Remands matter as appeal dismissed without examining merits despite settled issue 

CESTAT Mumbai sets aside Commissioner (A) rejection of appeal filed by Here Solutions seeking to contest recovery of CENVAT credit refunded, noting that procedural lapse in appeal rejection; Opines th...View More

Allows refund of CVD & SAD paid in post-GST regime, but pertaining to pre-2017 period 

CESTAT Mumbai allows CENVAT credit cash refund of Countervailing duty (CVD) & Special Additional Duty (SAD) u/s 142 of the CGST Act, 2017 to Reiter India (a leading supplier of systems for manufac...View More

Quashes absolute confiscation of gold noting valid purchase documents, VAT returns 

CESTAT Kolkata quashes absolute confiscation of gold on finding that VAT invoices, VAT Returns, Stock Register have been filed regarding procurement and sale of gold in question by licit means; Furthe...View More

Sets aside SAD refund rejection on limitation ground, follows Ambey Sales ruling

CESTAT Mumbai  sets aside order passed by Assistant Commissioner rejecting SAD refund on the sole ground of limitation; Follows CESTAT Larger Bench ruling in Ambey Sales which held that the 1 yea...View More