International Tax Ruling


Basis SC’s judgment and settled precedents, exonerates Adani-Enteprrises from circular trading and misdeclaration 

CESTAT Ahmedabad, in a batch of 30 connected appeals filed by the Commissioner of Customs, Ahmedabad, upheld the Commissioner’s orders dropping proceedings against M/s Adani Enterprises Ltd. (As...View More

Object of pre-deposit cannot be frustrated for Assessee’s financial hardship; Dismisses SLP 

SC dismisses Assessee’s SLP, seeking waiver from the pre-deposit requirement for filing appeal before CESTAT against the original order, owing to financial hardship; SC finds no reason to interf...View More

Communication module for smart meters not classifiable by end-use; Dismisses Revenue’s appeal against CESTAT 

SC dismisses Revenue’s appeal against CESTAT Delhi ruling which rejected classification of ‘communication modules//network interface cards’ to be fitted with smart meters, based on e...View More

Machine for coating PET bottles classifiable under CTI 8422 30 00; Quashes re-classification 

CESTAT Mumbai classifies ‘Innopet Plasmax System 20Q’ a specialized industrial machine used for internal coating of PET bottles to enhance their barrier properties under CTI 8422 30 00 and...View More

Aluminium Formwork not moulds; Allows Assessee’s classification claim, exempts duty 

CESTAT Hyderabad allows appeal filed by the Assessee , holding that imported Aluminium Formwork Materials (AFM) used in civil construction are rightly classifiable under CTH 7610 9090 as aluminium str...View More

Dismisses Revenue’s SLP against judgment allowing service-recipient under RCM to seek advance- ruling 

SC dismisses Rajasthan Commercial Tax Department’s (Revenue) SLP against Rajasthan HC judgment that allowed assessee being the recipient of service to apply for an advance ruling on liability to...View More

Upholds CESTAT-ruling which reinforces evidentiary value of CA certificate for credit reversal compliance 

Delhi HC dismisses appeal filed by the Revenue, assailing the CESTAT’s ruling that set aside the service tax demand of Rs. 4.26 crores, on the issue of reversal of CENVAT credit on account of co...View More

Allows filing of appeal on 20% deposit Under Entry-Tax-Act; Declines 10% Relief 

Orissa HC disposes writ petition filed by Assessee challenging rejection of its appeal by the Appellate Authority for non-compliance with mandatory pre-deposit under Section 16(4) of the Odisha Entry ...View More

Pre-deposit of 20% mandatory for maintainability of appeal, upholds HC’s judgment 

SC dismisses Assessee’s SLP challenging the judgment of the Orissa HC that emphasized on the statutory mandate of depositing 20% for the Appellate Authority to entertain the appeal; In...View More

Dismissing Aditya-Birla’s appeal, directs inclusion of know-how license fees in assessable-value of imported machinery 

CESTAT Ahmedabad dismisses the appeal filed by Aditya Birla Nuvo Ltd (Assessee). challenging the inclusion of know-how license fees in the assessable value of capital goods imported under the EPCG sch...View More