International Tax Ruling


Footwear sold to ‘institutional consumers’ like Military, not qualified for 'MRP-based valuation' 

SC allows Revenue's appeal by setting aside CESTAT order and holding that sale of ‘footwear’ to ‘institutional consumers’ (military and paramilitary institutions in this case) ...View More

Amount recovered during search proceedings absent adjudication, 'without authority of law' 

Karnataka HC directs the Revenue to refund amount collected from Assessee (a 100% EOU) during the course of search proceedings absent any adjudication, or order quantifying the tax payable by assessee...View More

Permits amending writ to include challenge to stamp-duty levy on Delivery-Orders; Discontinues interim-relief

Bombay HC permits“an amendment to all Petitions to include a challenge to the levy of stamp on delivery orders” (DOs), declines to continue the earlier stay in respect of DO...View More

Bill of Entry distinct from Delivery Order/Bill of Lading, not exigible to Stamp Duty

Gujarat HC dismisses Revenue's appeal, holds that "on 'bill of entry, the authorities cannot charge stamp duty" as per the Bombay Stamps Act, 1958, distinguishe...View More

Allows credit of tax paid under RCM where conditional exemption not opted by assessee

CESTAT Ahmedabad allows CENVAT credit of service tax paid erroneously under ‘reverse charge mechanism’ (RCM) on intellectual property right (IPR) services; Notes t...View More

Applies essentiality test to classify integral parts of ‘Cutter Suction Dredger’, extends exemption 

In a matter involving classification of ‘integral’ parts of ‘Cutter Suction Dredger’ to be eligible for 'nil' duty benefit on import, SC remarks that “The test is not whe...View More

Interest levy on entry-tax 'illegal' since 'sufficient cause' existed for non-deposit at relevant time

Orissa HC, vide 130 pager judgment disposes a batch of writ petitions, citing ‘sufficient cause’, for non-deposit of entry tax at the relevant time in terms of this Court's ...View More

Mere mis-description in shipping bill regarding exporter no reason for MEIS cancellation

Delhi HC holds that, mentioning of Free Trade Warehousing Zone (FTWZ) as ‘exporter’ or ‘client’ in shipping bill (SB) does not chan...View More

Allows Revenue to recover arrears enforcing bank-attachment; Dismisses assessee’s ‘non-service of AO’ plea

SC allows Revenue’s appeal, allows recovery of tax arrears under the Revenue Recovery Act, 1884 by reviving the attachment notice, considers “the peculiar cir...View More

Disallows refund of KKC paid on services, credit taken beyond a year from invoice/BoE date 

CESTAT Hyderabad rejects the refund of Krishi Kalyan Cess (KKC) worth Rs, 5 lakhs paid on services received for manufacturing (viz. transportation of goods, Manpower supply-recruitment, maintenance an...View More