International Tax Ruling


Provisional Release can be only granted in owner's favour; Raps CESTAT for erroneous interpretation 

Bombay HC allows Revenue’s appeal, quashes CESTAT’s order allowing provisional release of seized goods (i-phones), holding that, goods could have been released provisionally u/s 110A of Cu...View More

No Service tax on "Right to use" component exclusively transferred under Trademark License Agreement 

CESTAT, New Delhi upholds Principal Commissioner’s finding that service tax cannot be levied on the “right to use” component of the Trademark License Agreement executed between Asses...View More

Pre-deposit payment cannot be made through ECL debit under GST regime 

CESTAT Allahabad rules that mandatory pre-deposit for an appeal payable under erstwhile regime, as per section 35F of the Excise Act “cannot be made by way of debit in the Electronic Credit Ledg...View More

Affirms CESTAT order quashing demand alleging clandestine removal simply basis difference in return figures

Calcutta HC (Division Bench) dismisses Revenue’s appeal raising demand alleging clandestine removal of goods, notes that, Tribunal rightly took into consideration the reconciliation given by ass...View More

Sales-tax dues not recoverable from Directors of Company absent statutory provision

Bombay HC holds that company's liability to pay tax dues can't be fastened upon Directors unless there is statutory provision to that effect, quashes sales tax demand and consequential notice issued u...View More

Sales-tax dues not recoverable from Directors of Company absent statutory provision

Bombay HC holds that company's liability to pay tax dues can't be fastened upon Directors unless there is statutory provision to that effect, quashes sales tax demand and consequential notice issued u...View More

Reprimands Revenue’s ignorant approach in denying exemption on Melamine import under DFIA-licence 

CESTAT, New Delhi comes down heavily on Revenue for passing the order denying benefit of Duty Free Import Authorization (DFIA) licence on Melamine import by relying on opinion of Central Leather Resea...View More

Upholds refund denial on goods returned by distributor to plastic furniture manufacturer 

SC upholds Rajasthan HC order denying refund of excise duty to Assessee on goods returned by distributors, finding that value of returned goods determined by Deputy Commissioner is less than amount of...View More

Grants duty drawback vis-à-vis deemed-exports without brand-rate fixation; Strikes down Policy Circular 

Delhi HC allows duty drawback (DD) of customs-duty component based on All India Duty Drawback Rates (AIR) in respect of deemed export made from DTA to 100% EOU unit of assessee (a pharma manufacturer-...View More

Revenue to consider refund-claim for credit of service-tax paid post GST-transition; Modifies Single-Judge remand-order 

Madras HC (Division Bench) disposes Revenue’s writ appeal against Single Judge’s remand directions in matter relating to availability of refund of CENVAT credit towards service tax paid in...View More