International Tax Ruling


Upholds order rejecting transaction value of imported Guar Gum, penalty for misdeclaration

CESTAT Delhi upholds order rejecting the transaction value (TV) of Guar Gum (Hydroxypropyl Trimonium Chloride) imported by Assessee and re-determining the value based on contempora...View More

Direction to impose provisional ADD on LDPE imports to be kept in ‘abeyance/suspended’

SC stays operation of its earlier order directing Government to impose provisional Anti-Dumping Duty (ADD) on imports of Low Density Polyethylene (LDPE) from foreign countries; In March, 2022 Director...View More

‘Electrode Carbon Paste’, a consumable for manufacturing Ferro-Alloys; Credit available as Input

CESTAT Kolkata holds that ‘Electrode Carbon Paste' (ECP) used to facilitate manufacture of ‘ferro alloys’ is an eligible input in terms of Rule 2 (k) of ...View More

Sanction of refund having attained finality, subsequent recovery thereof 'absolutely illegal and unwarranted'

CESTAT Ahmedabad finds the recovery of refund of 4% Special Additional Duty (SAD) paid on imported timber under Notification No. 102/2007 unsustainable, erroneous and  ab...View More

Return revision post penalty proceedings initiation shows Assessee’s “mens rea”; Rejects appeal 

Jharkhand HC dismisses appeal against penalty order on account of concealed turnover on finding presence of “mens rea” to circumvent the penalty proceedings initiated under section 40 (2) ...View More

Works-Contract cannot be vivisected between service portion & goods; Credit-reversal under Rule 6(3A) not required

CESTAT, Ahmedabad holds that CENVAT credit attributed to the value of deemed sale of goods involved in composite Works Contract service provided by the Assessee cannot be varied or denied by way...View More

Allows credit to BPCL on components/parts used to erect/commission 'capital-goods' in Oil-Refinery 

CESTAT Bangalore sets-aside the recovery of CENVAT credit availed by Bharat Petroleum Corp Ltd (Assessee) on duties discharged on components and parts used to erect and commission ‘capital goods...View More

'Cargo handling agent' registered under 'port service' eligible to exemption on handling agri-produce 

fassessee as a CHA;CESTAT Ahmedabad allows exemption benefit to assessee as a Cargo Handling Agent (CHA) registered under 'Port Service' for handling/ supervision/ survey of agriculture produce within...View More

EOU's refund claim rejection not in line with spirit of reimbursement scheme; Quashes order

CESTAT, Bangalore quashes order rejecting partial refund claim of Assessee (iron-ore exporter) on premise that same was filed within 60 days from the end of the quarter in whi...View More

Amendment reversing HC's mandamus directing interest payment from ‘refund-order’ date, against constitutional principles

Bombay HC (at Goa) allows batch of writ petitions by United Spirits Limited (USL) and others (assessees), holds that amendment to Sections 10 and 33 of Goa VAT Act,...View More