International Tax Ruling


Form-E1 disputes ‘arbitrable’ pursuant to e-auction contract between seller and dealer

Allahabad HC dismisses writ petition for enforcing issue of Form-E1 pursuant to purchase of Coal through e-auction; Notes that any disputes regarding e-auction ‘will be’ subject matter of ...View More

Extends credit to Vodafone Idea against 'debit-notes' issued for adjustment of charges

CESTAT, Mumbai dismisses Revenue’s appeal, allows credit against invoices/debit notes containing substantially the same information as prescribed in Rule 9 of CENVAT Credit Rules, 2004 (CCR), re...View More

Dismisses review petition against larger-bench’s decision on ‘auto-parts classification 

SC dismisses revenue’s writ petition against the judgment holding that ‘relays’ solely meant for use in railway signaling equipment would merit classification under heading 8608 and ...View More

Allows refund to Arcelor Mittal Nippon Steel on DTA to SEZ clearance

CESTAT Hyderabad dismisses Revenue’s appeal, upholds the order of Commissioner (Appeals) on finding assessee (Arcelor Mittal Nippon Steel India) entitled to refund of CENVAT ...View More

Declines completely exonerating CHA for contravening licence obligations, allows appeal in part

Calcutta HC holds that “any contravention of the obligations cast on the CHA even without intent would be sufficient to invite action against the CHA”, therefore, Assessee c...View More

Dept. cannot recover duty already refunded where order attained ‘finality’; SCN lacks jurisdiction 

CESTAT Delhi sets-aside show cause notice seeking recovery of duty refunded to assessee (tyre manufacturer) on finding that where an order u/s 11B of the Act attains finality, refund allowed would be ...View More

Excess-duty erroneously paid on sales evidenced by CA-certificate not hit by 'unjust-enrichment'

CESTAT Kolkata sets-aside order rejecting refund of excess central excise duty on ground of unjust enrichment, finds that fact apropos double payment of duty has not been disputed either by the Adjudi...View More

Engineering work undertaken as per contractor's drawing, tools a job-work, not ‘manpower-supply’ 

CESTAT Ahmedabad clarifies that “there is no activity of providing the service of Manpower Recruitment or Supply Agency Service” (MRS Service) while undertaking engineering works as per dr...View More

Denies refund on goods subject to NIL duty, cleared for export without bond/LUT 

CESTAT Delhi rejects refund of CENVAT credit of duty paid on imports used in manufacture of goods (Quartz powder & Grits & Marble powder) chargeable to NIL rate of duty and cleared for export ...View More

Second-hand furniture imported as part of ‘stainless steel tube manufacturing plant’ qualifies as Capital Goods

CESTAT Ahmedabad holds that second hand furniture/equipment imported as part of complete stainless steel tube manufacturing plant, qualifies as “capital goods”, quashes confiscation order ...View More