International Tax Ruling


SC : Frames guidelines for granting bail to persons not arrested during investigation on filing of chargesheet 

SC lays down guidelines for grant of bail to persons not arrested during investigation on chargesheet being filed, thereby accepting the suggestions in this regard, put forth by Additional Solicitor G...View More

Considering technical-glitches in ICES, defers IGST refund-claim matter on exports from non-EDI sites

Gauhati HC defers matter of IGST refund claim of assessee for exports made from Non-EDI sites after 4 weeks; Notes that export with payment of IGST made by the assessee in June and July 2020 from non-...View More

Quashes Corrigenda to SCN, demand order issued post-compliance with provisions, being without jurisdiction

CESTAT, Chennai holds that the corrigenda issued to the SCN even after payment of differential duty within 30 days as per Sec. 28 of the Customs Act, and the Order-in-Original confirming demand and pe...View More

Setting-up of plant for coal evacuation from mining premises, creditable post April 2011

CESTAT Kolkata in appeal by a Public Sector Undertaking (PSU) engaged in the business of mining and selling of coal, allows credit on setting-up of Coal Handling Plant (CHP), which is used for evacuat...View More

Quashes demand on car-parking charges invoking extended limitation period, club-membership services

CESTAT Kolkata sets-aside demand on recovery of car parking charges, ‘Club Membership Services’ and ‘Construction of Residential Complex Services’; In respect of car parking ch...View More

CESTAT: Sets-aside demand against EOU on remittances made to branch offices abroad 

CESTAT Delhi sets-aside demand against EOU under Reverse Charge on remittances made to branches and offices abroad for meeting establishment cost; On fastening of tax liability in cross-border transac...View More

Shipping-Bill conversion request not deniable on time-bar ground by resorting to Board Circular

CESTAT Chennai holds the order of rejection in respect of Shipping Bills (SB) as “just and proper” on finding “unreasonable delay in filing the request for amendment of Shipping...View More

Credit on tower erection/fabrication/installation other than services relating to dismantling admissible

CESTAT Chennai allows credit on inputs and capital goods / services used in fabrication, erection, installation of towers and shelters to telecom service provider; Expresses that “we are require...View More

Excise duty demand cannot be made presuming clinker manufacture from limestone found short

CESTAT Delhi holds that no excise duty can be demanded on presumption of manufacture of clinker from the limestone found short, as no evidence is brought forth by Revenue to prove that the clinker was...View More

‘Sterilizing equipment’ used by dentist not ‘medical equipment’; Extended period, however, not invocable

CESTAT Bangalore rules that Autoclave, Glass Bead Sterilizer, Steam Clave and Hot Air Sterilizer manufactured by assessee, which are used for sterilizing medical/dental equipment (also manufactured by...View More