International Tax Ruling


Upholds refund-denial due to non-compliance with debit condition specified in Rule 5; Dismisses appeal 

CESTAT Mumbai upholds order-in-appeal truncating assessee’s eligibility to claim refund of service tax paid on ‘export of service’ to overseas clients, based on finding that, non-com...View More

Quashes demand on exempted by-products arising during sugar manufacture; Stresses on officer's periodical training

CESTAT Mumbai sets-aside demand of 5% or 6% on sale value of exempted waste/by-products generated during sugar/molasse manufacture (Press mud & Boiler Ash) as per amended Rule 6(3) ...View More

Freight-cost of liquid carbon-dioxide separately charged to buyer not includible in ‘assessable-value’ 

CESTAT New Delhi holds that freight cost separately charged in the invoices are not includible in assessable value of liquid carbon dioxide (CO2) sold at the time of clearance from factory, relies hea...View More

Service-Provider eligible for credit on capital goods procured before registration; Remands matter 

CESTAT, Mumbai sets-aside order holding service provider (assessee) ineligible for credit on capital goods i.e. tippers where assessee sought registration on Oct 3, 2008 under mining service (made tax...View More

No jurisdiction with customs authorities to seize open-market goods; Sets-aside confiscation 

CESTAT Delhi upon noticing that matter pertains to “town seizure”, sets-aside confiscation and penalty imposed alleging smuggling in contravention of the various restrictions/prohibitions ...View More

Determining state's jurisdiction to levy electricity duty on power sold by Sugar Mill is 'question of law', within writ court’s competence; restores matter

The three bench of SC rules that HC, in its writ jurisdiction, can determine the question of law arising out of power/jurisdiction of state government to levy duty under Bihar Electricity Act on the s...View More

Settlement Commission cannot adjudicate liability where assessee failed to make 'full and true' disclosure; Remits matter 

Delhi HC sets aside orders by Settlement Commission adjudicating duty liability despite clear observation that assessee did not made full and true disclosure; HC expresses that “Unless the twin ...View More

Confirms demand where fraudulentlicences/scrips used to clear goods despite importer’s non-involvement 

CESTAT, New Delhi upholds duty liability and consequent penalty against an importer invoking extended period of limitation where fake/forged licences/scrips were used to clear goods, remarks, "fraud v...View More

Interest component of pre-deposit not adjusted till SVLDRS stage 'refundable' 

CESTAT Delhi allows refund of interest component of pre-deposit which was not deducted till stages of SVLDRS Form No. 2 and SVLDRS Form No. 3; Adjudicating Authority rejected the refund claim on the g...View More

SWS not payable, if BCD is ‘NIL’; Directs notional SWS refund in duty-credit scrips 

Bombay HC in writ petition by importer claiming benefit under Merchandise Export from India Scheme (MEIS) Scrips issued under Notification No.24/2015-Customs dated April 08, 2015 disapproves recovery ...View More