International Tax Ruling


Modifies HC-order setting-aside SCN; Grants liberty to competent authority to issue fresh notice

SC allows Revenue’s appeal against the order of Jharkhand HC by which the show-cause notice (SCN) issued under Jharkhand Value Added Tax Act, 2005 (JVAT) has been set aside, inter-alia grants li...View More

Affirms Rs. 48 crore demand against Interglobe Aviation for 'aircraft engine' misdeclaration

CESTAT Bangalore affirms Adjudicating Authority’s order confirming deferential duty demand of Rs. 24.06 crores (along with interest) and equivalent penalty for mis-declaring imported ‘airc...View More

Builder eligible to CENVAT credit on 'passenger lift'

CESTAT Bangalore allows CENVAT credit on ‘passenger lifts’ as Capital Goods to assessee (Builder) engaged in construction of a complex, building, civil structure etc. which activity is dec...View More

Allows refund of unutilized 'Education-Cess credit' u/s 11B post GST; follows jurisdictional HC 'binding' precedent

CESTAT Bangalore allows refund of unutilized Education Cess (EC) and Secondary and Higher Education Cess (SHEC) accumulated in the books u/s 11B of Central Excise Act, post GST introduction; As these ...View More

Passing of “reasoned order” upon disagreement over SVLDRS-estimate a “missing link”; Relegates assessee

Madras HC on finding that the order of rejection by the Designated Committee (DC) under Sabka Vishwas (Legacy Dispute Resolution Scheme), 2019 (SVLDRS) suffers from a lack of reasoning and is “c...View More

Allows Sony to amend BoE, claim refund of excess CVD paid on mobile-phone import

Telangana HC directs Revenue to allow amendment in BoE u/s 149 of Customs Act to reflect rate of concessional CVD at 1% on import of mobile-phone as per Exemption Notification No. 12/2012-CE; Inferrin...View More

Upholds BOE re-assessment as per lower rate applicable on budget presentation date

CESTAT, New Delhi upholds Commissioner (A) order which directed the Department to re-assess Bills of Entries (BoE) at pre-budget rate of Basic Customs Duty (BCD) applicable on the date on which Union ...View More

Upholds PRC's decision of rejecting assessee's application for scrip issuance on time-bar ground

Bombay HC upholds decision of Policy Relaxation Committee (PRC) rejecting assessee’s application for issuance of a scrip under Incremental Export Incentivisation Scheme (IEIS) on finding the sam...View More

Commissioner cannot modify notification, grant proportionate exemption to Infrastructure service-provider to STP

CESTAT Chennai sets-aside order granting partial exemption to assessee, an Infrastructure Service Provider (ISP) to Software Technology Park (STP) by the Adjudicating Authority (AA) as per Notificatio...View More

Service by Cable-operator to subscribers not branded; Citing Blue-Star ratio, remands matter

CESTAT Chandigarh allows assessee, a cable operator the benefit of Exemption Notification No. 06/2005-ST dated March 01, 2005 and Notification No. 33/2012-ST dated June 20, 2012 available to small sca...View More