International Tax Ruling


Cannot put SVLDRS-applicant in worse-off situation for succeeding in appeal; Tax-dues not determinable per SCN 

Delhi HC holds that when Applicant seeks to avail SVLDRS-scheme benefits and is willing to pay tax dues determined as per the demand raised in the order-in-original, it cannot be denied the said optio...View More

Debars assessee from taking benefit of duty-drawback lying credited in bank-account sans sale-proceeds realization 

Delhi HC holds that assessee cannot be getting access to funds lying credited in its account as duty drawback (DD) for shipping bills against which sale proceeds have not yet been received w.r.t. expo...View More

Limitation prescribed u/s 11B not applicable to refund of service tax paid under mistake 

CESTAT Kolkata allows refund of service tax paid on warehousing services which was wrongly deposited, rules that “Section 11B would not be a bar for the assessee to claim refund of tax paid unde...View More

Directs refund of CENVAT-credit accumulated on exports during excise-regime; Considers debit/reversal under GST

CESTAT Delhi allows refund of CENVAT credit accumulated on clearance of excisable goods for export during the erstwhile excise regime; Notes that assessee’s (manufacturer of Sheet Metal Com...View More

Statutory limitation period of 1 year prescribed u/s 11B applies to claim for rebate of duty 

SC holds that “rebate of duty of excise on excisable goods exported out of India would be covered under Section 11B of the Act” and hence, such claims can only be made within the period of...View More

Conducting educational colloquiums to inspire distributors for Amway Products-promotion not "Commercial Training and Coaching Services" 

CESTAT, Mumbai holds that conducting educational colloquiums (seminars) to inspire distributors as well as prospective distributors to work for promotion of Amway products is not taxable as ...View More

Tax non-payment by seller no ground to deny ITC to purchaser; Affirms Tribunal 

Karnataka HC dismisses Revenue's revision, holds that ITC by purchaser is allowable even when selling dealer has not discharged output tax liability for relevant period; Revenue is in appeal against T...View More

Upholds simultaneous levy of GST, Ecxise Duty & NCCD on Tobocco, follows VS products ratio 

Karnataka HC dismisses appeal of assessee against simultaneous levy of GST, excise duty and National Calamity Contingency Duty (NCCD) in line with Judgment of connected matter in VS Products; Thereby,...View More

Dismisses SLP against HC order upholding simultaneous levy of Excise-duty, NCCD & GST on tobacco 

SC dismisses SLP against decision of Karnataka HC which upheld “simultaneous levy” of GST and Basic Excise duty and NCCD on tobacco or tobacco product; SC opines that there is no “go...View More

Refund-claims of different quarters cannot be clubbed at appellate-stage for reckoning limitation 

CESTAT Chennai rules that “Tribunal at appellate stage cannot club the refund claims of different quarters and then consider the period of limitation”, thereby dispels assessee’s not...View More