International Tax Ruling


Quashes Kirloskar Brother's refund rejection on ground of limitation, existing dues 

Jharkhand HC observes that refund application for excess demand could not have been rejected on the ground of limitation since Rule 19(2)(a) is de hors the provision of Section 52 of the JVAT Act; HC ...View More

Revenue's appeal against duty-rebate on export maintainable as only assessee can file revision 

CESTAT Mumbai finds Revenue’s appeal maintainable against the order of Commissioner of Central Excise (A) on issue of rebate of duty on export of services; Infers that only an assessee is permit...View More

Quashes orders rejecting Sony's appeals for BoE reassessment, grants benefit of concessional rate CVD

CESTAT, Ahmedabad quashes orders passed by Commissioner Appeals rejecting 60 appeals of the importer seeking reassessment of the original BoEs requesting benefit of concessional rate of countervailing...View More

Sets-aside demand against Schindler foisting valuation mechanism under ‘Composition Scheme’ for elevator installation 

CESTAT Mumbai allows Schindler’s appeal, sets-aside order saddling a colossal demand of Rs. 95 crores for provision of service of installation and commissioning in respect of elevators on the pr...View More

Dismisses Revenue’s SLP against HC-order on classification of ‘Toffee’ & 'Candy' sold by ITC

SC dismisses Revenue’s SLP against HC order which upheld classification of ‘toffee’ and ‘candy’ manufactured by ITC Ltd. (Respondent-assessee) as ‘sweetmeat and sug...View More

Upholds Tribunal's classification of ‘Toffee’ manufactured by ITC, dismisses Revenue’s revision

Allahabad HC upholds Commercial Tax Tribunal order holding that 'toffee' manufactured and sold by the assessee is covered under Entry No. 137 Schedule II Part A of the U.P. Value Added ...View More

No scope for ignoring 'first-sale' by sister concern, also holding ‘Nilkamal’ brand 

SC sets-aside order of Kerala HC which observed that both Kaveri Pet and Polyforms Pvt. Ltd.(Kaveri/sister concern) and assessee being holders of Nilkamal brand, sale by Kaveri to assessee did not con...View More

Interest payable on belated refund of pre-deposit @ 12%; Simple application suffices

Punjab & Haryana HC rules on entitlement to interest on delayed refund of pre-deposit under the Central Excise Act, 1944 pursuant to favourable order by the Tribunal; Although Tribunal allowed ref...View More

Upholds Tribunal's order confirming demand for misdeclaring 'Prime goods' as 'Rejects' to avail concession 

SC upholds CESTAT’s oder rejecting appeals of assessees (a 100% EOU) against whom duty demand alongwith penalties were raised for selling/clearing ‘Prime Quality Goods’ by misdeclari...View More

Addition/Blending of Multi-Functional Additives with Petrol/Diesel doesn’t result in new product emergence

SC holds that addition or blending of Multi-Functional Additives with Motor Spirit (MS) and duty paid High Speed Diesel (HSD) doesn’t result in transformation of those products into new products...View More