International Tax Ruling


Commission paid to consignment agent CENVATable; Explanation inserted applicable retrospectively; Cadilla ratio not binding

Calcutta HC affirms Tribunal’s findings, rules that services rendered by ‘consignment stockists/commission agents’ are eligible input service u/R 2(l) of CCR, 2004; Relying on HC dec...View More

Sets-aside Adjudicating Authority’s ‘non-speaking’ order passed without considering ‘technical arguments’ 

CESTAT Chennai sets-aside the order of Adjudicating Authority confiscating certain empty cans used for packing refrigerant gases (for re-filling purposes) on account of non-consideration of ‘tec...View More

'Wet Metric Tonne' method applicable for determining Iron-Ore content upto May 2022; Applies SC ratio 

Bombay HC rules that prior to May 1, 2022, the Fe (iron) content for classification of ‘iron ore’ for purpose of ‘export duty’ is determinable basis Wet Metric Tonne (WMT) meth...View More

WMT method applicable for determining Fe-content in Iron-Ore pre-May '22; SC ratio, not DRI-circular applies

Bombay HC rules that prior to May 1, 2022, the Fe (iron) content of the iron ore for classification of ‘iron ore’ for purpose of ‘export duty’ is determinable basis W...View More

Works-contract services undertaken for erection of electricity transmission lines exempt

Chandigarh CESTAT rules that assessee is entitled to exemption on services provided for rendering transmission of electricity under contract with Electricity Distribution Authorities (EDAs); Asse...View More

Works-contract for ‘compound-wall’ erection not ‘Security-Agency Service’; Quashes demand based on hierarchical assumptions

CESTAT, Mumbai condemns Revenue’s stance of including Assessee’s activity of sub-contracting the work of ‘construction of compound wall/fencing as well as development and m...View More

Fake/Forged DEPB licenses ‘void-ab-initio’; Duty liability rightly confirmed by HC

SC rules that fake/forged DEPB licenses/Scrips utilized for availing exemption on import are “void ab initio” and “there shall be a duty liability and the same has been rightly confi...View More

Fake/Forged DEPB licenses ‘void-ab-initio’; Duty liability rightly confirmed against scrip-buyers

SC rules that fake/forged DEPB licenses/Scrips utilized for availing exemption on import are “void ab initio” and “there shall be a duty liability and the same has been rightly confi...View More

Writ Court cannot conduct roving enquiry for liability determination basis conflicting CRCL's test-reports 

Orissa HC holds that “The Court in exercise of its extraordinary jurisdiction under Article 226 of the Constitution of India cannot enter into a roving inquiry on the basis of conflicting test r...View More

‘Substantive common-parlance test’, not CESTAT-ruling, applicable for Pediasure, Ensure classification

Tripura HC sets-aside order of Revisional Authority in case of Abbott India’s Distributor upholding seizure of products viz. (a) PediaSure (b) Ensure and (c) Glucerna for want of corre...View More