International Tax Ruling


Remands matter as appeal dismissed without examining merits despite settled issue 

CESTAT Mumbai sets aside Commissioner (A) rejection of appeal filed by Here Solutions seeking to contest recovery of CENVAT credit refunded, noting that procedural lapse in appeal rejection; Opines th...View More

Allows refund of CVD & SAD paid in post-GST regime, but pertaining to pre-2017 period 

CESTAT Mumbai allows CENVAT credit cash refund of Countervailing duty (CVD) & Special Additional Duty (SAD) u/s 142 of the CGST Act, 2017 to Reiter India (a leading supplier of systems for manufac...View More

Quashes absolute confiscation of gold noting valid purchase documents, VAT returns 

CESTAT Kolkata quashes absolute confiscation of gold on finding that VAT invoices, VAT Returns, Stock Register have been filed regarding procurement and sale of gold in question by licit means; Furthe...View More

Sets aside SAD refund rejection on limitation ground, follows Ambey Sales ruling

CESTAT Mumbai  sets aside order passed by Assistant Commissioner rejecting SAD refund on the sole ground of limitation; Follows CESTAT Larger Bench ruling in Ambey Sales which held that the 1 yea...View More

Considering pendency of time-barred adjudication issue, directs Assessee to seek adjournment before AA 

SC disposes SLP filed by the Assessee challenging the order of the Bombay HC that declined to stay the adjudication proceedings but deferred the petition for interim relief filed by the Assessee based...View More

Basis SC directives, adjourns case involving delayed adjudication sine-die; Refuses to stay adjudication 

Bombay High Court disposes of writ petitions filed by Assessees recovery proceedings, on the ground that similar issues are pending adjudication before the SC against the Delhi HC judgment that dispos...View More

Grants relief to Thai tourist directing release of seized personal gold ornaments; Interprets ‘baggage rules’ 

Delhi High Court allows writ petition filed by Anjali Pandey, a Thai national, directing the Customs Department to release three gold bangles seized at the Indira Gandhi International Airport, ruling ...View More

Criminal prosecution can proceed simultaneously, if adjudication proceedings not finally determined in Assessee’s favour 

Allahabad HC quashes criminal revision against the order of Special Chief Judicial Magistrate, Kanpur which dismissed Revisionists discharge application against the Criminal prosecution initiated conc...View More

Statements, documents of Income Tax investigation inadmissible as evidence for Excise proceedings 

CESTAT Delhi quashes duty demand against Emgee Cables & Communication (Assessee) premised on allegation of clandestine removal based information received from Income Tax Department on finding that...View More

No service tax on BSNL for providing free mobile phone services to staffs 

CESTAT Delhi rules that BSNL is not liable to pay service tax on the usage of mobile phone facility provided to their employees free of cost to a certain limit; Department alleged that BSNL provided f...View More