International Tax Ruling


Rules on admissibility of interest on delayed refund in case of deficiency-memo

Calcutta HC, in writ petition filed for claiming interest on delayed refund u/s 27A of the Customs Act, 1962, rules that “only in those cases where no memos of deficiencies have been issued or p...View More

‘I Stat Blood Gas Analyser’ classifiable as 'blood analyser', eligible to concessional duty benefit

CESTAT Hyderabad holds that instrument – ‘I Stat System’ along with cartridges, etc. used for analysis of various parameters of blood is prima-facie a ‘bloo...View More

Upholds Trial Court order adjourning criminal proceedings against assessee sine die till appeal disposal 

Karnataka HC dismisses Revenue’s criminal petition, upholds the order of the ‘Special Court for Economic Offences’ (Trial Court) to adjourn criminal prosecution against assessee (Res...View More

Quashes demand against SEBI invoking extended period on fees collected during discharge of regulatory function

Bombay HC decides in favour of SEBI (assessee), upholds CESTAT’s order setting aside Rs. 132 cr (approx.) service-tax demand on collection of fees from various entities during dis...View More

Rules in Amazon’s favour over Fire TV Stick classification

Customs Authority for Advance Rulings (CAAR) rules in Amazon's favour on classification of Fire TV Stick; AAR holds that Amazon Fire TV stick/HDMI digital media receiver with dual core processor, dedi...View More

Option under Rule 6 (3) for credit availment on common input-services operates ‘prospectively’: Upholds penalty 

CESTAT Chennai dismisses assessee’s appeal, holds that intimation of option for availment of credit on common input services used for ...View More

Quashes SVLDRS rejection, rejects Revenue’s ‘ineligibility’ plea; Clarifies ‘…..’ means NIL excise-duty

Orrisa HC quashes order rejecting the benefit of Sabka Vishwas Legacy Dispute Resolution Scheme to assessee on ‘Process Oil’ falling under Chapter sub-heading 2710 1990 of the erstwhile Ce...View More

Services to SEZ, State of J&K not exempted, does not require credit reversa

CESTAT Ahmedabad sets-aside order raising demand of CENVAT credit in respect of services supplied to Jammu & Kashmir (J&K) and Special Economic Zone (SEZ) unit/developer; Holds that, Rule...View More

Units utilizing CENVAT credit for tax-payment entitled to benefits under 'Budgetary Support Scheme'

In a batch of 20+ writ petitions, Gauhati HC opines that, benefit of budgetary scheme dated October 05, 2017 extends to such units who had utilized their CENVAT Credit for the...View More

Mere invoice production or cheque-payment insufficient to discharge burden of proving ITC-claim genuineness

SC allows Revenue's appeal, sets-aside Karnataka HC judgment allowing purchasing dealers to claim ITC while elucidating that “The dealer claiming ITC has to prove beyond doubt the actu...View More