International Tax Ruling


NPCI statement not a ‘valid document’ to claim credit of ‘interchange fees’ paid by HDFC Bank 

CESTAT Mumbai holds that document issued by the National Payment Corporation of India Ltd. (NPCI) is not a prescribed document as per Rules 9(1) and 9(2) of CCR, 2004 read with Rule 4A of Service Tax ...View More

Confirms rebate-claim denial owing to 1 year limitation period 

Jharkhand HC dismisses claim of rebate of Central Excise duty by a leading cutting tools manufacturer on account of being time-barred; Following Apex Court’s dicta with respect to grant of rebat...View More

Sets-aside OM conveying Govt.'s decision to not impose ADD despite DA’s recommendations; Remits matter

CESTAT Delhi allows appeal of association of domestic manufacturers (Appellants) against the decision of the Central Government to not impose Anti-dumping duty (ADD)...View More

Payment of excess-tax an independent proceeding, directs refund of amount as accepted by Dept.

Calcutta HC allows assessee’s writ appeal, holds that after issuance of Form 27 in which it has been clearly recorded that Assessee had paid excess tax, it is Department’s duty to ref...View More

Allows refund of CENVAT credit restricted by Principal manufacturer under contractual condition 

CESTAT, Ahmedabad holds assessee eligible for refund under Rule 5 of CCR considering impossibility to utilize CENVAT Credit due to the condition imposed by Principal Manufacturer in the Contract; ...View More

Allows refund of CENVAT credit restricted by Principal manufacturer under contractual condition 

CESTAT, Ahmedabad holds assessee eligible for refund under Rule 5 of CCR considering impossibility to utilize CENVAT Credit due to the condition imposed by Principal Manufacturer in the Contract; ...View More

Selling-dealer cannot be held responsible for mismatch in Form-C issued by Purchaser

Delhi HC sets-aside assessment orders denying benefit of concessional rate of tax on inter-state sales and consequent refund, on basis of mismatch of items in C-Forms issued by purchasing dealer on th...View More

Directs accepting SVLDRS-declaration for interest-waiver where entire tax paid before filing application 

Karnataka HC directs the Designated Committee under the SVLDRS Scheme, 2019 to accept the declaration filed by assessee for waiver of interest; Finds that since the assessee has paid the ent...View More

Directs refund of ADD paid for period between provisional notification expiry and final-levy 

Gujarat HC allows refund of Anti-Dumping Duty paid in the intervening period of expiry of Notification imposing provisional Anti dumping duty (ADD) and final duty; Besides, deems Adjudicating Authorit...View More

"Tax Dues" under SVLDRS includes interest; Directs reconsideration of Declaration

Madhya Pradesh HC directs Designated Committee to revisit Petitioner’s declaration under SVLDRS, 2019 pertaining to deposit of interest in view of CBIC Instruction dated October 06, 2022, qu...View More