International Tax Ruling


Absent statutory provision, Settlement Commission order levying interest/penalty on Surcharge/CVD/SAD "untenable" 

Bombay HC holds that, in the absence of any statutory provisions, order imposing interest and penalty on the portion of demand pertaining to surcharge or additional duty of customs (CVD) or special ad...View More

Upholds penalty for availing concessional tax-rate on crane under false-declaration 

Allahabad HC dismisses Tata Chemical's revision petition against Tribunal's order which upheld penalty @15% imposed by Assessing Officer (AO) treating utilisation of declaration FORM- C to purchase &l...View More

Hotel-accommodation service availed by BHEL employees for undertaking outstation duty, creditable

CESTAT Delhi rules that ‘Hotel Accommodation Service’ used by employees for rendering the output service of ‘Erection, Commissioning and Installation’ of Busduct manufactured b...View More

Modified Vapour Absorption Chillers not 'heat-pumps' but 'refrigerating-equipment', Applies Principal Purpose Test 

SC dismisses Thermax’s appeal against CESTAT order, rules that Modified Vapour Absorption Chillers (MVAC) are not 'heat pump' but merit classification as refrigerating equipment under sub-headin...View More

Allows credit on ‘Broadcasting-Service’ availed by Kellogg through media-agency acting as 'pure-agent' 

CESTAT Mumbai sets-aside order confirming demand on the allegation of wrongly availed CENVAT credit to the tune of Rs. 23 crores (approx.) with interest and penalty on finding assessee (Kellogg) entit...View More

Pre-SCN consultation, a wholesome provision, needs scrupulous adherence, to stem tide of litigation

Delhi HC disposes writ, rules that before issuing a SCN, it is obligatory on the part of concerned officer to ensure holding of pre-notice consultation with the assessee; HC stresses the importance of...View More

Allows credit on ‘Broadcasting-Service’ availed by Kellogg through media-agency acting as 'pure-agent'

CESTAT Mumbai sets-aside order confirming demand on the allegation of wrongly availed CENVAT credit to the tune of Rs. 23 crores (approx.) with interest and penalty on finding assessee (Kellogg) entit...View More

Iron/Steel frames and grills being covered by 'generic entry’, not taxable as 'unclassified commodity' 

Allahabad HC quashes the order of Commercial Tax Tribunal, Bench II-Agra confirming the assessment order levying 10% tax on sale of ‘iron window and frames’ as an ‘unclassified commo...View More

Paints not input/consumable for sugar manufacture; Denies concessional-rate benefit 

Allahabad HC holds that "Paints" are not utilized either as raw material for manufacture of sugar nor are so closely connected with the manufacturing process of sugar so as to be included as "consumab...View More

Vivo-Mobile entitled to exemption on Microphone import; Benefit can be claimed at any stage 

CESTAT, New Delhi extends benefit of exemption to Vivo Mobile India on import of Microphones under Entry 6A of Notification No. 50/2017 which prescribes NIL rate on goods which are parts of Printed Ci...View More