International Tax Ruling


ITC’s contribution as member hotel to Sheraton USA administrating SPGP/FFP scheme not Service 

CESTAT Delhi rules that the contribution by the member-hotel (ITC Ltd.) to the administrator (Sheraton US) of Starwood Preferred Guests Program (SPGP)and Frequent Flyer Program (FFP) to compensate the...View More

Holding non-executive Director vicariously liable for Company's export obligation lapses, 'arbitrary' 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations, observing that the Petitioner being an independent non-executive ...View More

Personal penalty on non-executive Director for Company's default with export obligations, arbitrary 

Delhi HC quashes DGFT’s order imposing fine on the non-executive Director of Company for non-compliance with export obligations ...View More

Upholds revaluation of second-hand machinery import by Mahindra Aerostructures 

CESTAT Chennai rules on valuation of importing second-hand machinery by holding that the same “include…all costs incurred towards the transport of the imported goods to the place of impor...View More

Restores appeal noting pre-deposit payment by book adjustments instead of DRC-03 

CESTAT Delhi allows service tax restoration of appeal application of Department of Posts on finding that pre-deposit has been made by book adjustment and not through DRC-03; Observes that “prese...View More

Not furnishing test report that alters product classification against statutory/natural-justice; Reverses CESTAT 

SC, in a matter where CESTAT Mumbai upheld the higher duty on re-classification of Benzene and Toluene from heading 2902 to heading 2707.10 and 2707.20, holds that providing only gist of chemical test...View More

Denies refund claim for Education Cess noting exclusion from ambit of ‘eligible duties’ 

CESTAT Hyderabad denies refund claims of education cess and secondary education cess (Cess) that was transitioned through GST-TRAN-1 and thereafter reversed due to retrospective amendment made to Sect...View More

Time limit u/s 11B inapplicable for EC/SHEC paid under mistake of Law; Quashes refund rejection 

CESTAT Kolkata dismisses order rejecting ONGC’s refund claim as time-barred noting that the time limit in terms of Section 11B of the Central Excise Act, 1944 is not applicable where Education C...View More

No demand invoking extended period when Assessee duly reversed proportionate credit 

CESTAT Delhi holds that demand to tune of 5/6% of value of exempted service is not sustainable where assessee reversed proportionate credit on common input service attributable to the exempted service...View More

Denies refund of differential IGST paid on imports through manual TR-6 challans; Dismisses Appeal 

CESTAT Hyderabad denies refund claim of differential IGST paid through TR-6 challans on import of Saccharin Sodium Powder from China; Assessee filed refund claim for refund of IGST amounts paid vide m...View More