International Tax Ruling


Insurance-premium paid for mediclaim of employee's opting for Voluntary Separation an ‘input-service’

CESTAT (Larger Bench) allows Reliance Industries (Assessee) to avail CENVAT credit of the service tax paid on insurance premium for availing mediclaim facility for employees who opted for ‘Volun...View More

Limitation period prescribed for claiming refund on exports from LEO-date ultra-vires the Statute

Gujarat HC (Division Bench) remarks that period of limitation for the purpose of filing refund application “under the Finance Act in case of the export of goods through air or sea commences from...View More

Declared classification prevails by default; Description of 'boats' in BoE cannot be faulted

CESTAT, Mumbai while presiding over dispute over classification pertaining to vessels declared as ‘Excursion Boat’ reiterates that, declared classification prevails by default and “d...View More

Quashes DRI notices; Binding SC-decision non-observance citing pending review-petition "simply impermissible"

Gujarat HC (Division Bench) quashes a series of SCNs issued by DRI (ADGDRI) in garb of power of ‘proper officer’ u/s 28(4) of the Customs Act by heavily relying Canon India ratio without e...View More

Quashes notices for assessing entry-tax on Soyabean purchased during exemption notification validity

Madhya Pradesh HC (Division Bench) quashes notices issued for assessing entry-tax on purchase of Soybean seeds otherwise exempted from tax by virtue of Exemption Notification dated June 6, 1995 issued...View More

Tax object & quantum are policy-decision matters; Upholds simultaneous GST & NCCD levy on tobacco

Karnataka HC (Division Bench) holds that “there can be simultaneous levy of GST and levy of basic Excise duty and NCCD on tobacco or tobacco products” and affirms Single Judge’s orde...View More

SC's Notice in a challenge to Allahabad HC's decision holding State incompetent to levy VAT on ENA

SC issues Notice in 3 different SLPs filed by (i) International Spirits and Wines Association of India (ISWAI) (ii) Associated Alcohol and Breweries Limited, and (iii) State of Uttar Pradesh against A...View More

Revenue to reimburse prior-period pre-deposit amounts to Binani Cement’s successful resolution applicant 

Rajasthan HC directs Revenue to reimburse pre-deposit amounts along with with applicable interests deposited by Binani Cement (taken over by Ultratech Nathdwara Cement Ltd. under IBC, being the succes...View More

Upholds withdrawal of tax-exemption granted to sick-company to remedy mischief of earlier Govt.-order 

SC rules that tax exemption benefit in respect of works contract granted by Government for revival of Industry under Sick Industrial Companies Act, 1985 (SICA) can be withdrawn by subsequent Govt. ord...View More

Calcutta HC admits writ against rejection of refund filed pursuant to SC-decision; Grants interim-stay

Calcutta HC admits writ petition challenging denial of service-tax refund filed (w.r.t. tax paid pre-June 2017) by Indian Jute Mills Association in view of SC’s decision in Calcutta Club by invo...View More