International Tax Ruling


Remands matter regarding ‘neutralization’ claim for fresh decision, quashes Commissioner’s order

CESTAT, Mumbai sets aside Commissioner’s order-in-original confirming total tax liability and imposing a penalty on assessee, observing that it would be appropriate that a fresh decision be rend...View More

Quashes demand against BOI for CENVAT credit neutralisation prior to April 01, 2011

CESTAT Mumbai sets-aside demand, recovery and penalty towards the neutralization of CENVAT credit against a provider of 'banking and financial service' for the period prior to April 01, 2011 (total pe...View More

CVD exemption denial on ‘Zirconium ore’ treating same as 'concentrate' not 'legal and proper'

CESTAT Chennai allows assessee-importer to claim CVD exemption on imported Australian Zircon Sand Bulk (Zirconium Ore) as per Sr. No. 56 of Central Excise Notification No. 12/2012-CE; Holds that impor...View More

Directs Revenue to reconsider SVLDRS application given inadvertent filing under wrong category

Bombay HC directs Revenue to re-consider assessee’s SVLDRS application who had inadvertently filed its declaration under SVLDR Rule 3(2)(b) [i.e., amount in arrears], instead of SVLDR Rule 3(2)(...View More

Hyundai Motors entitled to refund on 'Port Services'; SRF ratio squarely applies

CESTAT, Chennai holds an auto-manufacturer entitled to refund of service tax paid on Port Services, sets-aside order rejecting refund claim on the ground that “service providers are not register...View More

No ST can be charged from third parties in CIF contracts; allows cash-refund

CESTAT Delhi holds Assessee, engaged in manufacture of dry battery cells, entitled to refund of amount of Service Tax paid on ocean freight of CIF Value of the imports for Bill of Entries filed during...View More

Allows CENVAT on Courier Service used for dispatching business documents/manufacturing samples

CESTAT Ahmedabad rules that CENVAT credit is available in respect of Courier Service used for dispatching documents relating to business and manufacturing samples; Finds Revenue’s reasoning that...View More

Permits Gold Doré bars re-export citing DGFT authority in FTP matters; dismisses review

Delhi HC dismisses petition seeking review of previous order allowing re-export of Gold Dore bars imported under an Import License issued by Directorate General of Foreign Trade (DGFT); Assessee (impo...View More

Condemns revenue's action of selling confiscated goods without prior notice, directs refund

CESTAT Bangalore in view inherent power under Rule 41 of CESTAT (Procedural) Rules, 1982 to secure the ends of justice, condemns Revenue’s action of auctioning Assessee’s confiscated goods...View More

Blocking Form F online facility merely basis pending demand without notice/hearing unfeasible

Delhi HC allows writ petition filed by Assessee (Otis Elevator) challenging the blocking of online Form F facility by Delhi VAT Authorities without following due process under law and merely on the ba...View More